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从财政管理视角对行政事业单位会计制度改革的思考 被引量:8

Reflections on Accounting System Reform in Administrative Units and Public Institutions from the Perspective of Fiscal Management
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摘要 为了适应财政改革和行政事业单位财务管理改革的需要,进一步规范行政事业单位会计核算行为,经过长达数年的深入调研、政策酝酿和反复修订,新的《行政单位会计制度》、《事业单位会计制度》(以下简称新制度)终于揭开了神秘的面纱,其中《事业单位会计制度》自2013年起全面施行,《行政单位会计制度》自2014年起全面施行。新制度在继承原有制度合理内容的基础上,围绕财政管理和财政改革的要求又进行了重大创新和突破,对深化公共财政改革、提高行政事业单位财务管理水平将发挥积极作用。作为一名基层财政工作者,笔者从财政管理的角度对新制度出台的背景以及带来的重大变化进行研究分析,并就如何进一步完善改革措施提出若干建议。 To meet the needs of fiscal reform and fiscal manage-ment reform in administrative units and public institutions, and further regularize the accounting behavior in administrative units and public institutions, the new“Accounting System for Admin-istrative Units”, coming into effect since 2013, and “Accounting System for Public Institutions”, coming into effect since 2014, (hereinafter referred to as the new systems) were unveiled even-tually after several years of in-depth investigation, policy delib-eration and repeated revision. Based on inheriting the rational content of the previous system, major innovations and break-throughs have been made revolving around the needs of fiscal management and fiscal reform for the new systems, which will play a positive role in deepening public fiscal reform and improv-ing the level of fiscal management in administrative units and public institutions. As a grassroots fiscal worker, the writer stud-ies and analyzes the background of the new systems and the sig-nificant changes they brought from the perspective of fiscal man-agement, and proposes several suggestions and measures for fur-ther improvement and reform.
作者 霍锦秀
出处 《科教文汇》 2015年第17期187-188,共2页 Journal of Science and Education
关键词 会计制度 财政管理 核算 改革 accounting system fiscal management accounting re-form
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