行政事业单位实施政府会计准则制度存在的问题及对策研究

Research on the Problems and Countermeasures in the Implementation of Government Accounting Standards System in Administrative Institutions

行政事业单位实施政府会计准则制度具有重要意义。目前,行政事业单位实施政府会计准则制度还存在诸多问题和困难。实践中,要不断加强组织领导以提升人才素质,明确参照公务员法管理事业单位费用归集标准,引入考核机制倒逼政府会计制度改革和加强会计信息系统建设。

Implementing the government accounting standards system in administrative institutions is of great significance.At present,there are still many problems and difficulties in the implementation pro‐cess.So in practice,we should improve talent quality by strengthening organizational leadership,clarify the cost collection standards of public institutions participate in public management,introduce the assess‐ment mechanism to facilitate the reform of the government accounting system and strengthen the con‐struction of accounting information system.