With the background of the revision of the Accounting Law,the financial and accounting supervision work is facing both opportunities and challenges.How to strengthen financial and accounting supervision and promote the high-quality development of government-affiliated institutions has become an important topic.This paper takes the connotation and significance of financial and accounting supervision as the entry point,analyzes the current situation and existing problems of financial and accounting supervision in government-affiliated institutions,and puts forward the implementation path of financial and accounting supervision from the perspectives of establishing a framework system,clarifying the institutional mechanism of financial and accounting supervision,improving internal control systems,taking budget management as the lever,and building a financial and accounting supervision information platform,in order to provide valuable suggestions for the financial and accounting supervision work of government-affiliated institutions.
关键词
事业单位/财会监督/新会计法/实施路径
Key words
government-affiliated institutions/financial and accounting supervision/new Accounting Law/implementation pathways
维普
万方数据