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随着改革开放在社会主义市场经济中不断取得胜利,现代经济呈现繁盛景象,会计的监督职能在财务管理体系中有着不可替代的积极作用。根据调查结果表明,在事业单位财务的实际管理过程中,会计监督职能并没有起到较好的促进作用,还出现了一些实际问题。本文从实际出发,根据会计监督职能在财务实际管理过程中所出现的一系列问题,进行了分析总结,提出相对应的解决方案。进一步证明了会计监督职能在事业单位的财务管理中的重要性,监督职能的有效发挥利于现代经济的加速发展。
With the continuous victory of reform and opening up in the socialist market economy, the modern economy shows a flourishing scene, and the supervisory function of accounting plays an irreplaceable and positive role in the financial management system. According to the survey results, accounting supervision function did not play a good role in promoting the actual financial management of public institutions, and some practical problems appeared. Based on the actual situation, this paper analyzes and summarizes a series of problems that arise in the process of actual financial management according to the accounting supervision function, and puts forward corresponding solutions. It further proves the importance of accounting supervisory function in the financial management of public institutions, and the efficient use of supervisory functions is conducive to the accelerated development of the modern economy.