浅析事业单位会计监督的问题与对策

Problems of Accounting Supervision in Public Institution and Countermeasures

事业单位会计监督是根据国家方针、政策和财政财务制度,对行政事业单位的经济活动和财务收支过程及结果进行的监督。系统、全面的事业单位会计监督,对于控制财务收支活动、正确执行预算、维护财经纪律有着重要意义。但在会计实务中,事业单位会计监督一直不尽如人意。因此,必须通过加强法制建设、健全内部监督机制、加强外部监督力量、提高事业单位会计人员素质和职业道德水平等途径来完善事业单位会计监督。

The public institution accounting supervision is the one that, according to the national policies and guidelines and financial system, supervises the ec, onomical activities, the processess of the financial revenues and expenditures and the outcomes. A comprehensive and systematic supervision is of great significance in controlling the financial revenue and ex- penditure activity, financial and economical discipline. However, in practice, the public institution accounting supervision in always dissatisfactory. Therefore, it is necessary to study how to do the supervision.