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新预算法对事业单位财会工作的影响及对策探讨 被引量:4

The Influence of the New Budget Law on the Accounting Work of Public Institutions and its Countermeasures
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摘要 随着我国市场经济体制的日益完善,事业单位对内部财务工作提出了新的要求。近几年,新预算法与现代财务体系的融合备受关注,在事业单位财会人员的创新驱动下,各项工作趋向透明化、优质化发展,因此建立预算平衡机制显得十分重要。基于此,文章立足于事业单位发展的视角,在介绍新预算法基本特点的基础上,重点阐述了其对事业单位财会工作的影响以及优化策略,以期为事业单位财会工作的有效落实提供参考。 With China's market economic system being perfect day by day,public institutions have put forward new requirements for internal financial work.In recent years,the integration of the new budget law and the modern financial system has attracted much attention.Driven by the innovation of accountants in public institutions,all the work tends to be transparent and high-quality.Therefore,it is very important to establish a budgetbalanced mechanism.Based on this,from the perspective of the development of public institutions,on the basis of introducing the basic characteristics of the new budget law,the article focus on the influence of the new budget law on accounting work of public institutions and its optimization strategies,in order to provide reference for the effective implementation of the accounting work of public institutions.
作者 孔繁翠 KONG Fan-cui
出处 《当代会计》 2021年第6期88-90,共3页 Contemporary Accounting
基金 西藏民族大学教学改革与研究项目“高校本科会计专业实践教学基地高质量建设路径研究”(项目编号:2021498)。
关键词 新预算法 事业单位 财会工作 影响 对策 The new budget law Public institutions A ccounting work Influence Countermeasures
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