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1997年底,经国务院批准,财政部先后颁布了《事业单位会计制度》、《行政单位会计制度》,并于1998年在全国开始施行。这是我国预算会计制度的一项重大改革。为适应新制度,各单位的行政事业经费,尤其是事业经费已由改革前的“财政拨款为主”向“单位创收为主,财政补助为辅”转化。所以,如何加强行政事业经费的管理,从而最大限度地发挥各项资金的使用效益,已成为各行政事业单位迫切要考虑的问题。笔者认为:
At the end of 1997, with the approval of the State Council, the Ministry of Finance successively promulgated the “Accounting System for Public Institutions” and the “Accounting System for Administrative Units,” and started implementing it throughout the country in 1998. This is a major reform of China’s budget accounting system. In order to adapt to the new system, the administrative expenses of all units, especially the funds for their operations, have been transformed from “pre-reform” financial allocations to “revenue-generating units, supplemented by financial subsidies”. Therefore, how to strengthen the management of administrative funds and maximize the use efficiency of various funds has become an urgent issue that various administrative units must consider. the author thinks: