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我县在贯彻实施事业单位会计准则(试行)、行政和事业单位财务规则(简称新制度)过程中遇到一些问题,亟需加以研究解决。 一、存在的主要问题 (一)领导重视不够,贯彻措施乏力。新制度的实施,对规范行政事业单位财务活动,加强收支统管,严格预算约束意义重大。但实行收支统管,涉及部门利益,遇到不少阻力。一些领导畏难情绪严重,不坚持原则,怕得罪人。另外,新制度陆续出
Our county has encountered some problems during the implementation of the accounting standards for public institutions (trial), the financial rules of administrative and public institutions (referred to as the new system) and urgently needs to be studied and solved. First, the main problems (a) the leadership did not pay enough attention to the implementation of weak measures. The implementation of the new system is of great significance to standardizing the financial activities of administrative units, strengthening the control over revenues and expenditures, and strictly restricting the budget. However, the implementation of revenue and expenditure control, involving the interests of departments, encountered a lot of resistance. Some leaders fear serious emotional problems, do not adhere to the principle, afraid to offend people. In addition, the new system came one after another