浅谈事业单位会计核算的问题和改进措施  

Discussion on the Problems and Improvement Measures of Accounting in Public Institutions

作　　者：张晓丹[1] ZHANG Xiao-dan(Tangshan Construction Engineering Quality Supervision and Inspection Station)

机构地区：[1]唐山市建设工程质量监督检测站

出　　处：《当代会计》2022年第22期113-115,共3页Contemporary Accounting

摘　　要：会计核算是事业单位财务管理的关键环节,可以充分反映事业单位的资金使用情况,提高事业单位的财务管理水平,推动事业单位实现可持续发展。随着事业单位的改革和发展,会计工作监管也越来越严格。目前,事业单位会计工作仍存在一些问题有待改进。基于此,文章从事业单位会计核算的重要意义入手,对其存在的问题进行了剖析,并就其存在的问题提出了相应的解决措施,以供参考。Accounting is a key link in the financial management of public institutions,which can fully reflect the use of funds of public institutions.Improving the financial management level of public institutions can help promote the sustainable development of public institutions.With the reform and development of public institutions,the supervision of accounting work has become more and more stringent.At present,there are still some problems in the accounting work of public institutions that need to be improved.Based on this,this paper outlines the significance of accounting in public institutions,analyzes the existing problems,and puts forward corresponding measures to solve the existing problems for reference.

关 键 词：事业单位 会计核算 全面预算 

分 类 号：F810.6[经济管理—财政学]