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事业单位是提供社会服务的组织机构,是增进社会福利,满足社会文化、教育、科学和卫生发展需要的非盈利组织。随着我国社会主义市场经济的快速发展,统一领导、分级管理为基本原则的财务会计制度已经不能满足经济环境变换的需要,一刀切的管理模式制约了事业单位的财务处理工作的效率,加重了其经营活动和公共财政的负担。本文主要分析了财务会计制度改革和创新的重要性,从全面反映资金使用情况;完善会计核算的监督职能;加强会计预算核算的工作;强化债务和资产管理的处理四个方面提出了相关规范建议。
Institutions are organizations that provide social services and are not-for-profit organizations that promote social welfare and meet the needs of social, cultural, educational, scientific and health development. With the rapid development of China’s socialist market economy, the financial accounting system based on the principle of unified leadership and management at different levels can no longer meet the needs of changing economic environment. A one-size-fits-all management model restricts the efficiency of the financial management of public institutions and aggravates Business activities and public finance. This paper mainly analyzes the importance of the reform and innovation of the financial accounting system, from the four aspects of fully reflecting the use of funds, improving the supervision function of accounting, strengthening accounting and accounting, and strengthening the management of debt and asset management .