气象部门政府会计制度下的财务管理与核算研究

Research on Financial Management and Accounting under Government Accounting System of Meteorological Department

财政是国家治理的基础和重要支柱。党的十八大以来,中央要求完善政府预算体系、推进预算公开、加强预算执行、规范地方政府债务管理等,财政体系改革不断深入。该文在气象部门实施政府会计制度改革必要性的基础上,探讨了气象部门政府会计制度下的财务管理与核算存在的问题,最后给出了几点有针对性的解决办法,仅供相关部门进行参考借鉴。

Finance is the foundation and important pillar of national governance. Since the 18th CPC National Congress, the Central Committee has required to improve the government budget system, promote budget openness, strengthen budget implementation, and standardize local government debt management. The reform of the financial system has been deepened. Based on the necessity of implementing the government accounting system reform in the meteorological department, this article discusses the problems existing in the financial management and accounting under the government accounting system in the meteorological department, and finally provides some targeted solutions for reference only for relevant departments.