行政单位报账中存在的问题对策毕业论文.docxVIP

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：XXXXXXX2014年 8月20日行政单位报账中存在的问题与对策摘要自改革开放以来，随着经济的不断发展与完善，我国正逐步向市场经济体制转化，行政单位为了维护自身的正常运行，也在不停的进行着深入的体制改革，财务会计工作者作为行政单位人员的重要组成部分，在行政单位的发展运行中发挥着非常重要的作用，本文就目前我国行政单位报账的实际情况进行了系统的分析和总结，并针对我国行政单位报账制度中存在的问题提出了几点建议，力求能为我国行政单位的正常运行提出适时地参考。 关键词：行政单位 报账 财务会计Problems and Countermeasures of?accounting?in?administrative unitsAbstractSince the reform and opening up,?with the continuous development and improvement?of economy,?our country is gradually?to market economytransformation,?administrative?units in order to maintain the?normal operation?of its own,?is also a?deep system reform?in the non-stop,?financial accountingworkers 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 theexisted 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···············52.1 固定资产管理不善······················52.2 内控意识薄弱························62.3财务制度很多不健全··· ··················62.4 会计信息失真问题具有普遍性·················72.5 存在大量的帐外资金·····················72.6 税款流失严重························82.7票据使用管理不规范············· ········8：存在问题的原因分析················ ·····93.1 单位领导财经法纪观念淡薄··················93.2 缺乏健全的内部控制制度···················93.3 会计人员业务素质不高····················10：解决问题的对策·······················104.1 提高会计人员的综合素质及修养················104.2推行财务管理的信息化建设措施················114.3完善会计集中核算制度措施··················114.4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引言自改革开放以来，随着经济的不断发展与完善，财务会计在行政单位中扮演着非常重要的角色。本课题主要