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行政事业单位财务分析是行政事业单位财务管理工作的重点及最终成果,是财政部门、上级主管单位、行政事业单位内部及其他财务报告使用者了解单位发展情况、制定政策、指导单位预算执行的重要会计信息资料,也是单位编制下年度财务收支计划的基础。如何加强财政资金科学化、精细化管理?加强财务分析无疑将成为提高财政资金管理水平的方法之一,也是作为国库集中支付改革过渡性阶段——会计集中核算从“核算型”向“核算管理型”转变的必然要求。
The financial analysis of administrative units is the key and final result of the financial management of administrative units. It is important for financial departments, supervisory units, administrative units and other users of financial reports to understand the development of units, formulate policies and guide the budget execution of units Accounting information and information, but also the basis for the preparation of next year’s financial revenue and expenditure plan. How to Strengthen the Scientific and Financial Management of Financial Funds? Strengthening financial analysis will undoubtedly become one of the ways to improve the management level of fiscal funds. It is also a transitional phase of treasury centralized payment reform. Accounting centralized accounting changes from “accounting type” to “ ”Accounting Management" is a necessary requirement of change.