行政事业单位管理会计体系构建研究

Research on the Construction of Management Accounting System in Administrative Institutions

作为组织科学管理的有效工具,管理会计在我国行政事业单位中已有一定程度的应用。为了不断促进行政事业单位管理水平的提高,本文建立在对行政事业单位管理会计制度进行回顾的基础上,结合我国行政事业单位管理会计发展现状,对行政事业单位管理会计环节进行分析,并最终提出构建由预算管理、内部控制、业绩考核、内部报告、员工培养、信息化系统六部分组成的行政事业单位管理会计体系。

As an effective tool for scientific management of organization,management accounting has been applied to a certain extent in administrative institutions in China.In order to continuously promote the improvement of the management level of administrative institutions,based on the review of the management accounting system of administrative institutions,combined with the development status of management accounting of administrative institutions in China,this paper analyzes the management accounting of administrative institutions,and finally puts forward the construction of management accounting system of administrative institutions which is composed of budget management,internal control,performance evaluation,internal report,staff training and information system.