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作为政府经济和社会日常管理的重要组成部分,事业单位的财务管理尤为重要,在我国施行的经济体制改革中,引导部分行业不同性质的事业单位施行企业化财务管理,将是财务会计改革的重点。在这项改革措施实施的过程中,两种制度的更替过程存在着人员、要素等一些问题,本文就这部分问题加以分析,以富有针对性的加强措施增大财会管理转化的适用效果。
As an important part of the government’s daily management of economy and society, the financial management of institutions is particularly important. In the reform of the economic system implemented in our country, it is the focus of the financial accounting reform to guide the implementation of the enterprise-based financial management in institutions of different nature in some industries . In the course of the implementation of this reform measure, there are some problems such as personnel and factors in the process of the replacement of the two systems. This article analyzes some of these problems and enhances the applicable effects of the transformation of accounting and management by means of targeted and intensified measures.