行政事业单位会计核算不规范,应该提出什么样的建议

2025-02-12 19:21:06
推荐回答(1个)
回答1:

1.规范内部管理和强化监督工作
关于内部管理工作还要进行不断完善,摆在首位的事情是提高领导者的认知水平,使其充分认识到内部管理的重要性。这样可以促进会计人员更好地工作,使会计人员及其他工作人员的职权得到充分发挥。与此同时,有必要完善一整套会计内部管理方案,使工作人员的工作明确并且具有明确分工,各行其是。最后相应的考评体系也必须做好规划,运用考评体系进行奖罚制度,激励内控制度合理运行。
2.努力夯实会计工作的基础
会计基础工作必须要在行政事业单位会计核算中得到全面推广,确保会计人员的基础扎实。明确会计基础工作在行政事业单位中运用的重要性,使会计基础工作能力得到明显提高,对于原始凭证必须做好记录账目凭证和审查工作,使得会计信息准确性得到有力保障,还要不断学习法律知识加强法制观念,从而更好地在职位工作,一丝不苟,完全按照会计基础规范工作。
3.特别注意会计档案的妥善保管
会计机构必须按照有关规定把各个部门收录的会计档案妥善保管好,并且有必要立卷成册。依据《会计档案管理办法》中的有关规定,各个部门及单位每年生成的相关档案,应由本单位财务部门保管一年。一年后,应该由财务部门进行清册处理,然后,交予档案部门进行妥善保管。
4.做好固定资产维护管理工作
身为行政事业单位就必须做好固定资产的管理工作,对固定资产进行制度化和规范化改造,明确分工。核算和建立账目应由财务部门来完成,管理和登记注册应由资产部门来完成,相互之间互不干扰。除此之外,各部门之间的责任还要进行明确,做好清查盘点工作。特别是在年底要实施全面检查和清查工作,确保固定资产不受意外事件干扰蒙受损失。
5.强化会计团队培养,进行必要培训
当前行政事业单位会计人员还不能完全跟上社会发展的速度,行政事业单位的会计人员还要不断提高自己,适应社会的发展。不断完善会计团队职业素质的
提升和知识水平的提高,促进行政事业单位会计核算制度的完善。

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