会计集中核算制度下事业单位审计深化研究  

Deepening research on the audit of administrative institutions under the centralized accounting system

作　　者：杨泽艺 Yang Zeyi(Bazhong Civil Affairs Bureau,Bazhong,Sichuan,636000)

机构地区：[1]巴中市民政局,四川巴中636000

出　　处：《市场周刊》2025年第7期130-133,共4页Market Weekly

摘　　要：随着行政事业单位会计集中核算制度的实施,审计工作面临新的挑战与发展机遇。文章通过理论研究,探讨了会计集中核算制度下行政事业单位审计的特点及其实践问题。文章采用理论研究方法,深入分析集中核算背景下审计目标与原则的调整、审计特征与内涵的变化,以及面临的主要挑战。结果表明,审计独立性的维护、审计技术与方法的适应性问题,以及审计信息系统的集成与兼容性是当前审计工作的关键问题。基于这些发现,文章提出了针对性地优化建议,旨在提高审计效率和质量,保障财务信息的真实性和完整性。With the implementation of the centralized accounting system for administrative institutions,the audit work faces new challenges and development opportunities.Through theoretical research,this paper discusses the characteristics of the audit of administrative institutions under the centralized accounting system and its practical problems.The study adopts the case study method to analyze in depth the adjustment of audit objectives and principles,the change of audit characteristics and connotations,and the main challenges faced in the context of centralized accounting.The results show that the maintenance of audit independence,the adaptability of audit techniques and methods,and the integration and compatibility of audit information systems are the key issues in the current audit work.Based on these findings,this paper puts forward targeted optimization suggestions aimed at improving audit efficiency and quality and safeguarding the authenticity and integrity of financial information.

关 键 词：会计集中核算制度 行政事业单位 审计原则 

分 类 号：F239.45[经济管理—会计学]