基层行政单位会计工作存在的问题和解决方法.docxVIP

基层行政单位会计工作存在的问题及解决方法昆明两区城乡发展统筹局 谢铨璞摘要：包括乡镇人民政府和县（区）级政府职能部门在内的基层行政单位是国家各级行政单位的组织基础，其负责的工作直接关系到人民群众的日常生活，深刻影响着上级主管部门的决策，也最终决定着依法治国能否实施到位。基层行政单位会计工作是基层行政单位工作的重要组成部分，也是基层行政单位工作正常开展的保证。近年来，经济社会的发展也对基层行政单位会计工作提出了更高的要求，但现阶段基层行政单位会计工作却无法适应这些要求，存在诸如财务监督制度不健全，存货、非流动资产、应缴款项、往来款项、收支、结转和结余核算不明晰、管理不到位，财务报表的编制不规范、报送不及时，新会计制度下各会计科目期初余额确认不谨慎等问题，也面临着一些诸如会计人员配备较少，会计人员素质不高、新旧会计制度差异较大等客观困难。本文从基层行政单位会计的主要工作入手，根据基层行政单位会计的工作实际，针对上述问题和困难，提出了一些积极有效的解决方法。关键词：基层行政单位会计 问题 困难 解决方法Problems and Solutions for basic administrative unit accounting //Xie QuanPuAbstract：The grass-roots administrative units, which include the township peoples governments and the country government departments, are the basic units of all levels of administrative units of the state. Their works are directly relate to people’s daily life, deeply affect the decisions of superior departments, and also decide whether the rule of law can be made into implement. The grass-roots administrative units accounting work is an important part of the work of the grass-roots administrative units, also is the guarantee of the grass-roots administrative units. In recent years, the economic and social development is giving higher requirements to the grass-roots administrative units accounting work, but the grass-roots administrative units accounting work in present stage cannot meets these requirements, there are problems such as the financial supervision system is not perfect, the calculation and management of inventory, non-current assets, payments, open credit, income, payment, carryover are not clear or perfect, the organization of financial statements are not standardized or submitted in time, the confirm of the beginning accounting subjects under the new accounting system is not cautious. The grass-roots administrative units accounting is also facing some challenges such as accounting staffs are not enough, accounting staffs’ personnel quality is not high enough, the differences between new and old accounting system are large. This p