行政事业单位会计核算存在的问题及思考

Problems and Thinking on Accounting in Administrative Institutional Unit

随着社会经济的发展,会计工作在日常生活中的地位也越来越重要,而在行政事业单位中,会计制度存在着没有规定计提折旧、资产管理意识淡薄等问题。因此,加强对行政事业单位会计核算制度的管理是十分必要的。文章分析了目前行政事业单位会计核算存在的具体问题,并针对这些问题提出了相关建议。

With the development of social economy, accounting is playing a more and more important role in everyday life. But in the administrative institutions, there are some problems such as the lack of depreciation, weak unawareness of the assets management. Therefore, it is essential to strengthen the management accounting system in the administrative institutions. This paper analyzes specific problems in current administrative units, and puts forward some suggestions to solve these problems.