浅析政府会计制度下事业单位的财会监督

An Analysis of Financial and Accounting Supervision on Public Institutions under the Government Accounting System

文章基于新政府会计制度的更新内容,明确新政府会计制度实施后对事业单位会计核算工作带来的积极影响和挑战,剖析当前事业单位财会监督面临的监督意识有待提高、监督职责有待明晰、监督管理有待深化、监督合力有待加强等问题,并从提高政治站位、完善监督机制、加强政策研究、注重平台建设、提高人员素养、加大惩处力度等方面提出加强事业单位财会监督管理的策略,增强事业单位财会监督力度,以促进新政府会计制度的落实。

Based on the updates to the new government accounting system,this paper studies positive impacts and challenges that the implementation of the new government accounting system brings to the accounting and finan-cial management of public institutions.It conducts an in-depth analysis of the issues currently faced by the finan-cial and accounting supervision of public institutions,including the need to enhance awareness of supervision,clari-fy supervisory responsibilities,deepen supervisory management,and strengthen collaborative supervision.This pa-per puts forward strategies to strengthen the supervision and management of the finance and accounting of public in-stitutions in such aspects as emphasizing the importance of elevating political awareness,improving supervisory mechanisms,strengthening policy research,focusing on platform construction,enhancing personnel competence,and intensifying punitive measures,with a view to intensifying the financial and accounting supervision of public in-stitutions,and thereby facilitating the implementation of the new government accounting system.