事业单位会计核算常见问题与应对策略

Common accounting problems and strategies in public institutions

在当前权责发生制实施的背景下,事业单位在会计核算环节要形成规范的会计核算体系,促进会计核算各类信息真实、准确.但当前部分事业单位在会计核算环节仍存在一定问题,各类问题影响了会计信息质量的提升以及单位发展.基于这一背景,文章对事业单位会计核算的问题及策略进行研究,在探讨相关不足的基础上重点论述单位如何通过合理的会计核算来对各类活动进行约束、控制,对当前单位进一步规范自身管理流程、促进单位实现发展的目标具有一定价值.

Under the background of the current implementation of accrual system,public institutions should form a standard accounting system in the accounting link to promote the authenticity and accuracy of all kinds of accounting information.At present,there are still some problems in the accounting link of some public institutions,and all kinds of problems affect the improvement of accounting information quality and the development of units.Based on this background in this paper,the study of institution accounting problems and strategy,on the basis of the discussion related deficiencies focus on how unit through reasonable accounting to constraints and control all kinds of activities,to the current unit further standardize their management process,promote the development of the unit has certain value.