毕业设计（论文）
题目：行政事业单位会计监督及预算监管问题学院：
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指导教师：职称：讲师
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题目：思考行政事业单位会计监督及预算监管问题
摘要
随着我国市场经济的不断发展和完善，行政事业单位的会计监督和预算监管发生了很大的变化，经过近三十年的改革开放，我国经济生活逐步与国际接轨，逐渐建立起了行政事业单位内部监督、政府监督和社会监督三位—体的监督体系，行政事业单位会计监督工作取得了长足的发展，行政事业单位的预算管理也在随着现代市场经济的发展而不断加以调整，预算制度也体现市场配置与政府干预的有机结合。但是，经济全球化的迅速渗透和国际资本的一体化带来了会计市场的一体化，我国的会计监管体系目前正承担着巨大的压力。会计监管模式失控，会计信息没能有效地披露，预算监管也逐渐暴露出许多问题。本文写作的目的，就是在国内外学者对行政事业单位会计监督和预算管理理论研究的基础上，研究行政事业单位如何加强会计监督和预算监管，提高会计信息质量，促进市场经济发展，提高政府施政效率。
本文采用理论联系实际的方法，结构上层层深入，循序渐进，结合唐山市交警支队的具体案例进行了分析，提出了改进方案，在案例中包括了大量与会计监督和预算管理相关的数据，使本课题有较强的实际基础作为支持，避免了不切实际、空泛的论述。
本文共分六章，其结构如下：第一章：绪论，主要阐述了本文的研究背景，研究方法与思路；第二章：理论综述；第三章：我国行政事业单位的会计监督与预算监管的现象及原因分析，提出存在的具体问题；第四章：我国对西方政府会计的思考借鉴及分析；第五章：我国行政事业单位加强会计监督及预算监管建议，提出具体的解决措施；第六章：案例分析。最后是结论与展望，指出了研究工作的重要意义和有待拓展之处。
关键词：行政事业单位，会计监督，预算监管
ABSTRACT
With the continuous development and improvement of China's market economy,Accounting oversight and budget supervision of the administrative institutions has undergone great changes. After nearly three decades of reform and opening up,China's economic life gradually contacts with international standards,Gradually built up a supervision system of internal supervision of the administrative institutions, government supervision and social supervision three - body,Administrative and Public Accounting supervision has made considerable development.Budget management of the administrative institutions also continue to be adjusted with the development of the modern market economy,The budget system also reflects the organic integration of market allocation and government intervention. However, the rapid penetration of the economic globalization and international capital has brought about the integration of the accounting market,China's accounting regulatory system currently bear the enormous pressure.Accounting regulatory model is out of control and accounting information did not be disclosed correctly. As well as, Budget supervision is gradually exposed to many problems.The goal of this paper is to study how to strengthen accounting oversight and budget monitoring o administrative units, and improve the quality of accounting information, promote the development of market economy, improve the efficiency of government administration on the basis of the theory research about administrative institutions accounting supervision and budget management studied by the domestic and foreign scholars.
This paper integrates theory with practice,and in the structure, layers of depth step-by-step, it analyses the situation combined with the specific case of Traffic Police Division in Tangshan. In addition, it puts up with improving program and a large number of data related to the accounting supervision and budget management are included in the
