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随着改革开放的不断深入和市场经济的进一步发展,会计工作环境已发生了较大变化,会计业务的范围不断拓展,其处理也更加复杂,这对当前的事业单位会计监督不断提出严峻的挑战。近年来,反腐斗争日趋深入,会计监督对预防腐败,保证事业单位职能的有效履行显得越来越重要。论文从会计监督的概念界定出发,对目前事业单位会计监督存在的问题进行了分析,并提出行之有效的对策建议。
With the continuous deepening of reform and opening up and the further development of market economy, the accounting work environment has undergone great changes. The scope of accounting business has been continuously expanded and its handling has become more complicated. This poses a severe challenge to the current accounting supervision of public institutions . In recent years, the anti-corruption struggle is deepening day by day. Accounting supervision plays an increasingly important role in preventing corruption and ensuring the effective performance of public institutions. Based on the definition of accounting supervision, the thesis analyzes the existing problems of accounting supervision in public institutions and puts forward effective countermeasures and suggestions.