摘要
由于我国行政体制和事业体制改革的不断深化,以部门预算、国库集中支付、政府采购等为核心的财政管理体制改革,对行政事业单位的会计核算和财务管理提出了新的更高的要求。因此,充分认识和认真研究新形势下行政事业单位财务管理的特点和出现的新课题,积极探索行政事业单位财务管理改革的新路子,是当前深化财政改革,铲除滋生腐败土壤的一项重大课题。为加强行政事业单位财务管理,就当前行政事业单位财务管理中存在的问题和影响因素谈一些认识,并提出几点建议。
Due to the deepening reform of administrative system and business system in our country, with the department budget, Treasury centralized payment, such as government procurement, the core of financial management system reform, accounting and financial management of administrative institution put forward new and higher requirements. Therefore, fully understand and carefully study the characteristic of the financial management in administrative institutions under the new situation and new task, actively explore the new way of financial management of administrative institution reform and is the current deepening financial reform, a major subject of soil to root out corruption. To strengthen the financial management of administrative institution, the current problems existing in the financial management of administrative institution and some understandings about the influencing factors, and puts forward some Suggestions.
出处
《物流工程与管理》
2014年第2期127-128,共2页
Logistics Engineering and Management
关键词
行政事业单位
财务管理
会计核算
administrative institutions
financial management
accounting