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1、毕业论文学生姓名：学号：学院：专业年级：题目：行政事业单位会计问题与改进措施探讨指导教师：评阅教师： 2012年5月28摘要行政事业单位由于其工作职责的特殊性决定了其在会计核算和财务管理方面的特殊性。会计基础工作规范颁布实施十多年以来,行政事业单位会计基础工作有了很大程度的改善,会计核算质量得到了相应的提高,单位的纳税意识也进一步增强。但是随着我国财政体系改革的不断深入，特别是随着国库集中收付制度的实施，会计集中核算制度的解体，当前行政事业单位内部所实行的会计制度在很多方面已经不能适应事业单位发展的需要，行政事业单位会计基础工作面临新的考验和挑战。如果不对这些问题加
2、以改进就会影响会计核算质量,弱化会计的监督职能,也会造成国家税收的损失。怎样强化行政事业单位的会计基础工作，维护正常的会计工作秩序，为经济发展夯实会计基础，提供强有力的基础支撑，就此问题本文进行了深入调研和思考。关键词行政事业单位会计；内部控制；会计核算；会计问题；改进措施TitleTheproblemsandimprovementmeasuresofadministrativeinstitutionaccountingAbstract:Administrativeinstitutionsistoexercisestatepowermustbe,hascertain
3、governmentfunctions,themanagementofsocialpublicaffairstheorganization.Administrativeinstitutionsofthefinancialaccountingiscomparedcommonlysimple,buttheirjobfunctionstheparticularityofitsintheaccountingandfinancialmanagementparticularity.Basicaccountingstandardissuedandimplementedsincem
4、orethantenyears,theadministrativeinstitutionaccountingfoundationworkhavealargedegreeofimprovement,accountingqualityhasbeenimproved,theunitalsofurtherenhancetheawarenesstopaytax.ButasChina'sfinancialsystemreform,especiallywiththeconcentrationand28implementationofthesystemofaccountingthe
5、collapseoftheintegratedaccountingsystem,thecurrentadministrativeinstitutionsthattheinternalaccountingsysteminmanywaysalreadycannotadapttotheneedsofthedevelopmentoftheinstitutions,theadministrativeinstitutionaccountingfoundationworkfacesnewtestandchallenge.Ifwrongtheseimprovementswillaf
6、fectthequalityofaccounting,weakeningtheaccountingsupervisionfunction,alsocancausethelossoftaxrevenueforthecountry.Howtostrengthenadministrativeinstitutionsbasicaccountingwork,maintainthenormalorderoftheaccountingwork,layingthefoundationfortheeconomicdevelopmentofaccounting,provideastro
7、ngfoundationtosupportthisissuethispaperfurtherresearchandthinking.Keywords:Administrativeinstitutionaccounting;Internalcontrol;Accounting;Accountingproblems;Improvementmeasures28目录1绪论…………………………………………………………………………………11.1研究的背景…………………………………………………………………………11.2研究的目的和意义………………………………………………………
