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1、行政事业单位财务管理的特点市场经济的逐步建立,要求我们必须运用市场经济理论来认识行政事业单位财务管理问题。目前,财政经费日渐紧缩,由过去内部费用“实报实销”的宽松环境转入“总额控制、严格审批”的阶段。同时,业务经费、办公费用被大量削减,并运用会计核算中心、政府采购等职能部门来监控行政事业单位经费的使用,而行政事业单位收入来源单一,事业单位虽有部分收入,但要纳入财政监管,以前的收入多元化、支出随意化的局面基本上已被扼制。
1. Characteristics of Financial Management in Administrative Units Gradual establishment of market-oriented economy requires us to use the theory of market economy to understand the financial management of administrative units. At present, the financial budget is tightening day by day, and the transition from the relaxed internal environment to the “total control and strict examination and approval” of the internal expenses in the past. At the same time, business expenses and office expenses have been greatly reduced, and functional departments such as accounting centers and government procurement agencies have been used to monitor the use of funds in administrative institutions. Whereas, the sources of revenue of administrative institutions are single and some public institutions have some revenue but are included in the financial Regulatory, previous income diversification, spending casual situation basically has been strangled.