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近年来随着事业单位注销增多,国家对事业单位注销过程中的财务处理也更加的重视。《事业单位登记管理暂行条例》规定事业单位被撤销、解散等相关情况要进行注销登记和相关的财务处理,这样能够保障注销后的原事业单位法人的合法权益,国有资产不外流以及债权人的利益。本文通过对事业单位注销财务处理的问题以及重要性进行分析,探讨事业单位注销的财务处理方式和一些相关细节流程,从而保障国家资产的安全性。
In recent years, with the increase of institutions to write-off, the state of the financial institutions in the process of cancellation also pay more attention. The Provisional Regulations on the Registration and Management of Institutions stipulate that the public institutions should be subject to cancellation of registration and related financial transactions when they are canceled or dissolved, so as to ensure the legal rights and interests of the legal persons of the former institutions after cancellation, the non-flow of state-owned assets and the interests of creditors . This article analyzes the problems and the importance of cancellation of financial transactions by public institutions, and discusses the financial handling methods of cancellation of public institutions and some related detailed procedures so as to ensure the safety of national assets.