事业单位会计规范化管理浅议

• 作 者: 王红梅
• 机 构: 上海市科技成果档案资料馆,
• 出 处: 行政事业资产与财务
• 发表日期: 2013年04期
• 关键词: 事业单位 会计制度 规范管理

随着我国事业单位和财政体制改革的不断深入,加强事业单位会计工作的规范化管理已越来越重要。目前事业单位会计工作上还存在一些不规范之处,需要加以改进和完善。事业单位应当根据《会计法》和《会计基础工作规范》的要求,建立健全内部各项会计管理制度,建立良好的会计工作秩序,实现会计工作的科学化、制度化和规范化管理,努力发挥会计工作在事业单位管理中应有的作用。

With the deepening reform of public institutions and financial system in our country, it is more and more important to strengthen the standardized management of accounting work in public institutions. At present, there are still some irregularities in the accounting work of institutions, which need to be improved and perfected. Institutions should establish and improve various internal accounting management systems and establish a sound accounting order according to the requirements of the “Accounting Law” and “Basic Accounting Standards” so as to achieve a scientific, systematic and standardized management of accounting work and strive to bring into full play the role of accountants The role of work in the management of public institutions.