论文部分内容阅读
行政事业单位财务管理在新会计制度下有了新的要求,比如会计信息质量、会计计量制度和会计制度目标,而以往的差额预算、自收自支和全额预算管理等预算方法也被超支不补、定额定项补助、核算收支等办法取代。在新会计制度的不断深入下,行政事业单位财务管理的不足也被逐渐凸显出来。因此,本文对新会计制度下行政事业单位财务管理存在的问题进行分析,并对其有效的应对策略加以探讨,以提高财务管理效率。
The financial management of administrative institutions has new requirements under the new accounting system, such as the quality of accounting information, the accounting system and the accounting system. The previous budgetary methods such as balance budgeting, self-support and total budget management are also over-ridden Not make up, fixed itemized subsidies, accounting income and expenses and other methods to replace. Under the deepening of the new accounting system, the deficiencies in the financial management of administrative units have also been gradually highlighted. Therefore, this article analyzes the problems existing in the financial management of the administrative units under the new accounting system, and discusses its effective coping strategies in order to improve the efficiency of financial management.