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近年来,随着我国市场经济的不断发展和财政体制改革的不断深入,政府部门预算改革逐渐成为改革的热点和重点,国家先后出台了新的会计准则和相关配套制度来适应行政改革的需要。同时也给我国行政事业单位财务管理的方式方法带来了一些新变化,出现了一些新问题。如何积极应对改革需要,不断降低政府的公务成本,提高政府经费支出效果,完善行政事业单位的财务管理工作,对于提高财政资金的使用效率、防止腐败、建设社会主义和谐社会都有重要的意义。
In recent years, with the continuous development of China’s market economy and the continuous deepening of the reform of the financial system, the government budget reform has gradually become the focus of reform. The government has successively promulgated new accounting standards and related supporting systems to meet the needs of administrative reform. At the same time, it also brought some new changes to the ways and means of financial management of administrative units in our country, and some new problems appeared. How to deal with the need of reform actively, reduce the public service costs of the government, improve the effect of government expenditure, and improve the financial management of the public institutions are of great significance for improving the efficiency of the use of fiscal funds, preventing corruption and building a harmonious socialist society.