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随着社会主义市场经济的不断发展和改革开放的逐步深入,企业现代会计工作和国际接轨步伐不断加快,事业单位的财务收支活动不断扩大,要求财会人员努力提高自身的业务素质和职业道德素质,以适应市场经济体制下的政府职能的转变,保证其单位的经济活动与国家相关的法律、法规,保证会计信息真实、完整,充分发挥会计在社会主义市场经济中的职能和作用。本人从分析事业单位财务风险的表现形式出发,提出目前我国事业单位内部财务风险形成的原因,最后提出对策,以规避事业单位的财务风险,确保事业单位在发展中不断壮大。
With the continuous development of the socialist market economy and the gradual deepening of reform and opening up, the modern accounting practices of enterprises are accelerating constantly with the pace of international standards, and the financial revenue and expenditure of public institutions are constantly expanding. Financial and accounting personnel are urged to make efforts to improve their professional qualities and professional ethics So as to adapt to the change of government functions under the market economy system and ensure that the economic activities of its units are in compliance with relevant laws and regulations of the country so as to ensure the truthfulness and completeness of accounting information and give full play to the functions and roles of accounting in the socialist market economy. Based on the analysis of the manifestations of the financial risks of the institutions, I put forward the reasons for the formation of the internal financial risks in our institutions at present. Finally, I put forward the countermeasures to avoid the financial risks of the institutions and to ensure the continuous growth of the institutions.