| 摘要: |
| 通过研究政府会计制度改革对科学事业单位会计基础工作的影响，并对会计基础工作检查中发现的问题进行总结，分析产生问题的潜在原因，针对性提出工作建议，以便于相关单位提升会计基础工作的质量。文章运用分析归纳的方法，对发现的问题进行归纳，结合工作实践经验对深层原因进行分析，提出有针对性的工作建议。总体看，政府会计制度改革后，科学事业单位会计基础工作中暴露出一些问题，包括会计核算缺乏规范性、会计监督力量不足、会计人员队伍建设不完善、内控制度执行不到位、会计报表质量不高等。要提高会计基础工作质量，必须建立激励机制提升相关工作人员对会计基础工作的重视，对关键业务加强研究在制度设计上避免差错，提升财会人员的职业素养特别是不能忽视法规意识的培养，改善内控制度的有效性、发挥会计监督的作用，优化人才队伍规模、质量以及岗位设置。 |
| 关键词: 政府会计制度 会计基础工作 财务管理 内控制度 会计监督 |
| DOI：10.7621/cjarrp.1005-9121.20210102 |
| 分类号: |
| 基金项目: |
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| PROBLEMS AND SUGGESTIONS ON ACCOUNTANT GROUNDWORK OF SCIENTIFIC INSTITUTESA CASE STUDY OF ACCOUNTING GROUNDWORKIN THE SCIENCE ACADEMY |
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Qu Hao
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Department of Finance, Chinese Academy of Agricultural Sciences, Beijing 100081, China
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| Abstract: |
| This paper studies the influence of government accounting system reform on the accountant groundwork of scientific institutes, summarizes the problems found in the inspection, analyzes the potential causes, and puts forward the work suggestions, so as to improve the quality of accountant groundwork. Using the method of analysis and induction, this paper summarized the problems, analyzed the potential causes combined with practical work experience, and put forward targeted work suggestions. In a word, after the reform of the government accounting system, some problems had been exposed in the basic accounting work of scientific institutes, including the lack of accounting standards, insufficient supervision, imperfect construction of accounting personnel, the lack of internal controls , and low quality of accounting statements. Therefore, in order to improve the quality of accountant groundwork, it is necessary to establish incentive mechanism that is stirring relevant staff, strengthen the research on key accounting business, improve the professional quality and the legal awareness of accountants, improve the effectiveness of internal control system, enhance accounting supervision, and optimize the talent team. |
| Key words: government accounting system accountant groundwork financial management internal control system accounting supervision |
