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事业单位的会计工作是由会计人员日常工作积累起来的,会计人员工作能力高低直接决定会计工作质量的好坏。会计人员的素养高,事业单位会计核算能够规范有序进行,对事业单位长期发展有利。会计人员素养低,会导致会计核算不规范,监督能力不强,长此以往事业单位会计核算漏洞越来越多,会带来不可挽回的负面影响,因此提高会计人员的能力素养是事业单位更好发展的关键因素。
The accounting work of public institutions is accumulated by the daily work of accountants. The ability of accountants to work directly determines the quality of accounting work. The high-quality accounting staff, public institutions accounting can be standardized and orderly, long-term development of the institutions beneficial. Accounting staff with low qualifications will lead to accounting irregularities and weak supervision capacity. Over the past years, more and more public accounting loopholes will bring about irreversible negative effects, so improving the ability of accounting personnel is a better development of public institutions The key factor.