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行政事业单位存在的主要目的是为了提供相应的社会公益服务,因此单位不仅要做好相关社会事务的管理和服务,更应该根据自身的需求,提高会计信息质量,保障会计信息的安全性。由于行政事业单位的非营利性,行政事业单位的会计信息对于保障自身相关工作的开展具有十分重要的意义。但是目前的情况而言,不少行政事业单位的会计信息都不够真实。本文首先介绍行政事业单位会计信息失真的具体表现,分析信息失真的影响因素,最后就如何避免行政事业单位会计信息失真提出了建议。
The main purpose of administrative institutions is to provide the corresponding social services, so units should not only do the management and service of related social affairs, but also should improve the quality of accounting information according to their own needs and ensure the safety of accounting information. Due to the non-profit nature of administrative units, the accounting information of administrative units is of great significance for the protection of their own work. However, the current situation, many accounting information of administrative units are not real enough. This paper firstly introduces the concrete manifestation of accounting information distortion in administrative institutions, analyzes the influencing factors of information distortion, and finally puts forward suggestions on how to avoid the distortion of accounting information in administrative institutions.