事业单位专用基金核算与管理存在的问题及对策

Countermeasures and problems in accounting and management of special -purpose funds in non-profit institutions

目前事业单位在专用基金核算和管理中普遍存在着认识不足、不按规定计提和使用及会计核算不规范等问题,本文针对这些问题对其核算和管理提出了改进意见。

At present, some problems of special-purpose funds accounting and management are existed in some non-profit institutions. The accountant has little cognition of special-purpose funds, inappropriate usage , calculating and deducting exist in accounting work. Some countermeasures against the above mentioned problems are put forward in the article.