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长久以来,我国的事业单位的主要特点是不以盈利为目的,对于事业单位内部的财务资金使用没有足够的管理,不注重财务的保值和增值。随着我国事业单位改革的逐渐深入与市场公益事业的不断介入,内部环境发生了相应的变化。因此,加强事业单位财务资金使用的核算与管理工作,对于完善事业单位的财务机制、发挥出事业单位的职能具有十分重要的作用。
For a long time, the main feature of China’s public institutions is not to profit for the purpose of the internal financial institutions for the use of funds are not enough management, do not pay attention to financial preservation and value-added. With the gradual deepening of the reform of our institutions and the continuous involvement of market-oriented public welfare undertakings, the internal environment has undergone corresponding changes. Therefore, strengthening the accounting and management of the use of financial funds of public institutions plays an important role in improving the financial mechanism of public institutions and giving play to the functions of public institutions.