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现如今,我国经济蓬勃发展,促进了财务会计的理论研究取得了质的飞跃,但是在各行政事业单位的会计监督过程中,仍然存在着会计监督体系不完善和监督过程不合理等问题,这些因素严重阻碍了行政事业单位的发展,为了解决这些问题,需要各行政事业单位结合新时期的特点,将会计制度建立在制约性的原则基础上,并且通过对各行政事业单位会计监督中存在的问题进行分析,采取相应的改进措施,完善行政事业单位的会计体系,达到提升行政事业单位会计监督质量的目的。鉴于此,本文主要是对如何加强行政事业单位的会计监督进行探讨。
Nowadays, with the rapid development of our economy and the promotion of the theoretical study of financial accounting, there has been a qualitative leap forward. However, in the process of accounting supervision in various administrative units, there are still some problems such as the imperfect accounting supervision system and the unreasonable supervision process. Factors seriously impede the development of administrative institutions, in order to solve these problems, we need all administrative units combined with the characteristics of the new era, the accounting system based on the principle of restraint, and through the various administrative units of accounting supervision Problem analysis, take appropriate improvement measures to improve the accounting system of administrative units, to achieve the purpose of improving the quality of accounting supervision of administrative units. In view of this, this article mainly discusses how to strengthen the accounting supervision of administrative units.