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随着经济体制改革的深入,在计划经济体制下形成的国家对各项事业统包统揽的管理模式受到市场经济的挑战和冲击,为适应这一形势的变化,财政部发布了《事业单位财务规则》,并于1997年1月1日起施行,这次《事业单位财务规则》的改革,为规范和加强事业单位财务管理,提高资金使用效益,促进事业改革和事业发展,提供了法规依据。 实践证明,原事业单位财务制度已不能适应建立社会主义市场经济体制的需要,改革势在必行。
With the deepening of the reform of the economic system, the state’s management system for various undertakings formed under the planned economic system has been challenged and challenged by the market economy. In order to adapt to the changes in this situation, the Ministry of Finance has promulgated the “ Financial Rules ”and came into force on January 1, 1997. The reform of the“ Financial Rules of Public Institutions ”has provided laws and regulations for standardizing and strengthening the financial management of public institutions, improving the efficiency of capital utilization, and promoting the reform and career development of enterprises. in accordance with. Practice has proved that the financial system of the original institutions can no longer meet the needs of establishing a socialist market economy and reform is imperative.