小规模事业单位会计管理工作问题、原因及对策研究——基于权变理论视角、以Z中心为例

Research on Problems,Reasons and Countermeasures in Accounting Management in Small-Scaled Public Institutions——Taking Center Z as an Example from the View of Contingency Theory

小规模事业单位一般具有体量小、组织精干等特点,因此普遍存在管理要求不高、岗位职责模糊、管理层级错位、职责和权限匹配失当,以及管理制度不完善等问题。这些问题可能会造成小规模事业单位的会计管理工作成效不高且不能有效满足《行政事业单位内部控制规范(试行)》关于单位内控管理的相关要求。为提升小规模事业单位的会计管理工作水平,以Z中心下属5个外埠通信中心的会计管理工作实际运行情况为例,对小规模事业单位在会计管理工作中应把握的关键因素、存在的问题及其原因等进行分析,并在此基础上从权变理论视角提出相应的解决方案。

In small-scaled public institutions with clear organization structure,there current exist some problems:low-leveled management requirement,vague duties and responsibilities,malposed management hierarchy,mismatch of duties and rights,policy imperfection,etc.These problems will probably lead to ineffectiveness in accounting management and a failure to meet the requirements on interior management based on Interior Control Regulations for Public Institutions(Trial).In order to improve abilities of accounting management in small-scaled public institutions,based on cases in 5 communications centers subordinated to Center Z,makes an analysis on key elements,existing problems and reasons in accounting management in small-scaled public institutions,and comes forward corresponding countermeasures from the view of Contingency Theory.