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随着社会主义市场的不断发展,各项经济活动的层出不穷,更需要有会计监督做保障。本文对事业单位的会计监督现状及改进措施作了相关的探讨。文中首先从有利之处和不足之处对事业单位会计监督的现状作了简单阐述,接着对加强事业单位会计监督的意义阐述了三方面的内容:各单位的法定义务;利于处理国家、单位、个人三者之间的利益关系;加强事业单位内部管理的需要。最后从五个方面指出了如何加强事业单位的会计监督。
With the continuous development of the socialist market, various economic activities are emerging one after another, and more needs to be ensured by accounting supervision. This article makes a related discussion on the status quo of accounting supervision in public institutions and the improvement measures. First of all, this article gives a brief exposition of the status quo of accounting supervision in public institutions from the points of view of advantages and disadvantages, and then elaborates three aspects about the significance of strengthening the accounting supervision of public institutions: the statutory obligation of each unit, Personal interests between the three relations; to strengthen the internal management needs of institutions. Finally, from five aspects pointed out how to strengthen the accounting supervision of public institutions.