强化事业单位财务资金使用之我见

My View on Strengthening Use of Funds in Institution

加强事业单位财务资金使用核算和管理,对完善行政单位财务体制、充分发挥事业单位职能有着十分重大的意义。目前,我国行政事业单位的财务资金使用还存在着经费超支、专项资金开支不明、财务票据管理混乱、坏账和呆账现象突出等问题。应强化财务资金使用过程的控制和预算外资金的管理,坚持专款专用原则,建立有效的项目管理制度,提高财务人员的素质,以提高事业单位资金的使用效益。

It is very significant to strengthen accounting and management of financial funds use for institutions, improve accounting reg- ulations of governmental units, and play the role of institutions. Now, there are some serious problems of excessive expenditure, unclear expenditure on special funds, confused management on financial bills, bad debts, etc. Therefore, we should increase control on process of financial funds use and management on extra-budgetary funds, keep the principle of earmarking funds, build effective project man- agement system, and increase the quality of financial personnel to strengthen the use benefit of funds in institution.