论文部分内容阅读
为提高财政财务管理科学化,提高财政资金运行效益,加强财政监督,防范腐败,自2001年起我国全面推进了国库集中收付管理制度改革。本文主要分析了实行国库集中支付制度后,当前事业单位会计核算仍然存在的问题,并针对问题探讨了相应的优化策略。
In order to improve the scientific management of financial and financial affairs, improve the operating efficiency of financial funds, strengthen financial supervision and prevent corruption, China has comprehensively pushed forward the reform of the treasury centralized payment and receipt management system since 2001. This article mainly analyzes the problem that the current public institution accounting still exists after the centralized treasury payment system is implemented, and discusses the corresponding optimization strategy according to the problem.