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由于事业单位会计人员会计业务范围相对较窄,会计核算业务相对简单,财务管理水平普遍偏低,随着《事业单位会计制度》、《行政事业单位内部控制规范(试行)》等的颁布,事业单位会计人员的工作职能逐渐由“反映型”向“管理型”转变,在预算管理、资产管理、财务分析方面尤其需要加强培训、提高业务素质,把工作重点从单纯的收支核算转为以管理为主线、核算为基础,从会计结果分析问题,为事业单位的绩效管理、内部控制建设、国有资产的安全起到应有的监督作用。
Due to the relatively narrow scope of accounting business, the accounting business is relatively simple, and the financial management level is generally low. With the promulgation of “Accounting System of Public Institutions” and “Regulation of Internal Control of Administrative Institutions (Trial)”, etc., The function of unit accounting staff changes from “reflecting type ” to “managing type ”. In particular, training and improvement of professional qualifications are needed in terms of budget management, asset management and financial analysis. The emphasis should be shifted from the simple income and expenditure Accounting turned to management as the main line, based on accounting, accounting analysis of the problem for the performance management of institutions, internal control, state-owned assets play the due role in monitoring.