摘要
阐述了行政事业单位会计风险防范的意义,并对行政事业单位会计风险现状及成因进行了分析,基于此提出了人员素质提升、制度建设、防控手段革新、强化执行监管等措施,以加强行政事业单位会计风险防控,进而推动行政事业单位的稳定发展。
This paper expounds the significance of the prevention of accounting risks in administrative institutions as well as analyzing the current situation and causes of such risks.In addition,it proposes relevant measures such as the improvement of the staff's quality,the institutional construction,the renovation of the prevention and control means,and the reinforcement of the execution supervision,to strengthen the prevention and control of accounting risks in administrative institutions and further promote their stable development.
作者
程依琴
程依进
CHENG Yiqin;CHENG Yijin(Chongqing Science and Technology Museum,Chongqing 400024,P.R.China;Chongqing Electric Power College,Chongqing 400053,P.R.China)
出处
《重庆电力高等专科学校学报》
2023年第4期24-26,共3页
Journal of Chongqing Electric Power College
关键词
行政事业单位
会计风险
现状
成因
防控措施
administrative institution
accounting risk
current situation
cause
prevention and control measure
