摘要
论文首先介绍了国库集中支付方式下行政事业单位的财政资金运行模式,然后分析了国库集中支付方式下行政事业单位财务管理的现状,最后提出了国库集中支付方式下加强行政事业单位内部控制的相应措施,为相关研究人员提供参考。
This paper firstly introduces the operation mode of fiscal funds of administrative institutions under the national treasury centralized payment mode,then analyzes the current situation of financial management of administrative institutions under the national treasury centralized payment mode,and finally puts forward the corresponding measures to strengthen the internal control of administrative institutions under the national treasury centralized payment mode,so as to provide a reference for relevant researchers.
作者
万锦
WAN Jin(Honghe Prefecture Ecological Environment Financial Accounting Center,Mengzi City,Yunnan Province,Mengzi 661199,China)
出处
《中小企业管理与科技》
2021年第13期150-151,共2页
Management & Technology of SME
关键词
国库集中支付
行政事业单位
内部控制
national treasury centralized payment
administrative institutions
internal control