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随着我国财政体制的改革和新的行政事业单位会计制度的颁布和实施,我国行政事业单位也已经逐步采用了国库集中支付的制度且获得了较为广泛的普及。因此,有必要探讨新的行政事业单位会计制度对于国库集中支付下的行政事业单位财管涉及的方方面面的影响,提高行政事业单位进行单位财务会计管理的水平。
With the reform of China’s financial system and the promulgation and implementation of a new accounting system for administrative units, administrative institutions in our country have gradually adopted the centralized treasury payment system and have gained widespread popularity. Therefore, it is necessary to explore the impact of the new accounting system of administrative units on all aspects of the financial management of the administrative units under the centralized treasury payment, and to improve the administrative and financial units’ administrative management level.