摘要
伴随新修改会计法的施行,财会监督工作面临着机遇和挑战。如何强化财会监督、促进事业单位高质量发展成为重要课题。本文以财会监督的内涵和意义为切入点,分析了事业单位财会监督工作现状和存在的问题,并从建立财会监督的框架体系、厘清财会监督体制机制、完善内控制度、以预算管理为抓手、搭建财会监督信息化平台、加强财会监督人才培养等方面提出财会监督的实施路径,旨在为事业单位财会监督工作提供具有参考价值的建议。
With the background of the revision of the Accounting Law,the financial and accounting supervision work is facing both opportunities and challenges.How to strengthen financial and accounting supervision and promote the high-quality development of government-affiliated institutions has become an important topic.This paper takes the connotation and significance of financial and accounting supervision as the entry point,analyzes the current situation and existing problems of financial and accounting supervision in government-affiliated institutions,and puts forward the implementation path of financial and accounting supervision from the perspectives of establishing a framework system,clarifying the institutional mechanism of financial and accounting supervision,improving internal control systems,taking budget management as the lever,and building a financial and accounting supervision information platform,in order to provide valuable suggestions for the financial and accounting supervision work of government-affiliated institutions.
作者
孙江
JIANG SUN(China Electronics Standardization Institute)
出处
《工信财经科技》
2024年第6期63-70,共8页
Review of Financial & Technological Economics
关键词
事业单位
财会监督
新会计法
实施路径
government-affiliated institutions
financial and accounting supervision
new Accounting Law
implementation pathways
