预算管理一体化背景下行政事业单位会计工作探究

Discussion on Accounting Work of Administrative Institutions under the Background of Budget Management Integration

当前,我国财政管理体系不断完善,信息化程度不断提高,各级行政事业单位也在同级财政的指引下逐步使用预算管理一体化系统,并完善单位内部控制制度。在阐述行政事业单位预算管理一体化概念与意义的基础上,分析了目前行政事业单位会计工作存在的问题,并提出了预算管理一体化背景下行政事业单位会计工作的优化策略。

In the current context,China's fiscal management system is undergoing continuous refinement,accompanied by a steady increase in the level of informatization.Under the guidance of corresponding fiscal authorities,administrative institutions at various levels are progressively adopting integrated budget management systems and refining their internal control mechanisms.This paper,grounded in a comprehensive exposition of the conceptual framework and significance of integrated budget management within administrative institutions,conducts an in-depth analysis of the extant challenges in the realm of accounting practices within these entities,and proposes nuanced and strategic optimization strategies for enhancing accounting practices in administrative institutions within the milieu of integrated budget management.