行政单位报账中存在的问与对策毕业论文.docVIP

学 年 论 文 题 目：行政单位报账中存在的问题与对策 学生姓名: XXXXX 学 号：XXXXXXX 专业班级：XXXXXXXX 指导教师：XXXXXXX 2014年 8月20日行政单位报账中存在的问题与对策 摘 要 关键词：行政单位 报账 财务会计 Problems and Countermeasures of?accounting?in?administrative units Abstract Since the reform and opening up,?with the continuous development and improvement?of economy,?our country is gradually?to market economy transformation,?administrative?units in order to maintain the?normal operation?of its own,?is also a?deep system reform?in the non-stop,?financial accounting workers as the?administrative?unit personnel?an important part,?plays a very important role in the?development and operation of?administrative units,?based on the?actual situation of Chinas?administrative?units accounting?at present?are analyzed and summarized systematically,?and put forward suggestions for the existed in our countrys administrative?units accounting?system,?in order to?normal operation?for Chinas administrative?units?timely?reference. Keywords:?administrative?units；Reimbursement；Financial accounting 目录 第1章：引言····························5 第2章：报账程序中存在的问题及表现形式···············5 2.1 固定资产管理不善······················5 2.2 内控意识薄弱························6 2.3财务制度很多不健全··· ··················6 2.4 会计信息失真问题具有普遍性·················7 2.5 存在大量的帐外资金·····················7 2.6 税款流失严重························8 2.7票据使用管理不规范············· ········8 ：存在问题的原因分析················ ·····9 3.1 单位领导财经法纪观念淡薄··················9 3.2 缺乏健全的内部控制制度···················9 3.3 会计人员业务素质不高····················10 ：解决问题的对策·······················10 4.1 提高会计人员的综合素质及修养················10 4.2推行财务管理的信息化建设措施················11 4.3完善会计集中核算制度措施··················11 4.4加强对公用资金的管理措施··················12 第5章：结束语···························12 致谢································13 参考文献······························13 引言 第2章 报账程序中存在的问题及表现形式 固定资产管理不善 大多数行政事业单位未建立固定资产的明细分类账目，更加谈不上建立固定资产卡片。这些单位的会计人员在发生固定资产购置事项时，仅仅列入支出，而没有同时增加固定资产和固定基金，造成资产的账外有账内无，易导致国有资产的流失。行政事业单位国有资产管理中存在的弊端在于： 家底不清，账实不符，制度不健全，管理有漏洞，缺乏有