新《事业单位财务规则》研究

Research on the New Financial Rules of Public Institutions

《事业单位财务规则》是事业单位财务管理最重要的、最基础的制度,是各事业单位内部财务控制制度制订的重要依据。通过分析《事业单位财务规则》修订的必要性和主要遵循的原则,对新《规则》与《企业财务通则》进行了对比分析,阐述了新《规则》是新形势下事业单位财务管理改革的迫切要求及主要创新内容,并提出具体贯彻落实的措施建议,借以推动事业单位财务管理改革步伐。

Financial Rules of Public Institutions is the most important and basic rules for the financial management of public institutions.It analyzes the necessity of revising the old version and the main principles that be followed w hile revising.It gives a contrastive analysis of Financial Rules of Public Institutions and General Rules Governing Financial Affairs in Enterprises,and explains that the new rules' publish is an urgent demand of public institutions' financial management reform and the main innovation under the new situation.It also proposes the policy and suggestion to implement,w hereby the reform is promoted.