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建设会计管理监督体制是我国行政事业单位的一项重要工作内容。按照社会经济发展以及国家改革的基本要求,充分激发会计管理监督体制的作用,有效约束单位的违法行为,是行政事业单位积极发展的主要工作之一。行政事业单位是由国有资产组织、国家机关等组成,主要从事于卫生、文化以及教育等社会活动,属于服务组织。为此,笔者认为行政事业单位建设会计管理监督体制极为重要。
Building an accounting management and supervision system is an important part of our administrative institutions. In accordance with the social and economic development as well as the basic requirements of national reform, it is one of the major tasks for the administrative institutions to actively promote the full activation of the role of the accounting supervision and administration system and effective restraint of the illegal activities of the units. Administrative units are state-owned assets organizations, state organs and other components, mainly engaged in health, culture and education and other social activities, belong to the service organization. For this reason, I think that it is extremely important for administrative institutions to set up an accounting supervision system.