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作为会计职业最基本的一项职能,会计监督职能对于会计工作的开展与行业进步有着不可或缺的作用。尤其是在事业单位中,会计工作的重要性与关键性更是需要通过会计监督职能的充分发挥才能凸显。而随着目前我国事业单位的制度改革与透明度提升,相关的会计监督职能并没有得到最大限度的发挥,还在一定程度上制约了我国事业单位的功能发展与职能拓展。本文旨在通过对目前在实际工作中表现出来的事业单位中会计监督职能相关问题的粗浅探讨,能够提升事业单位中财务管理工作的工作效率。
As one of the basic functions of accounting profession, the function of accounting supervision plays an indispensable role in the development of accounting work and industry progress. Especially in public institutions, the importance and key of accounting work need to be highlighted through the full display of accounting supervision function. However, with the current institutional reform and transparency of public institutions in our country, the related accounting supervision functions have not been brought into full play, and to a certain extent restricted the development of functions and functions of public institutions in our country. The purpose of this paper is to improve the efficiency of financial management in public institutions through a superficial discussion on the problems related to the accounting supervision function in the public institutions that are currently being shown in practical work.