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财务报销是财务核算的基础工作,现有的财务报销审批制度过分注重权力审批,忽视了全面预算指标的控制和责任的落实。在新的形势下,会计核算进一步细化,繁琐的报销程序增加了财务工作人员的工作量,并给报销人带来不便,从而引发矛盾。各预算单位应根据本单位的实际情况设计科学合理的审批制度,并借助计算机技术把费用报销审批制度和预算执行紧密结合,发挥财务管理在预算中的控制管理职能。对预算内费用的报销应简化程序、提高财务人员的工作效率,进一步健全内部监督机制,提高财务管理水平。
Financial reimbursement is the basic work of financial accounting. The existing system of examination and approval of financial reimbursement places too much emphasis on examination and approval of powers, ignoring the control of overall budget indicators and the implementation of responsibilities. In the new situation, accounting further refinement, tedious reimbursement process increases the workload of financial staff, and inconvenience to the reimbursement, causing conflicts. Each budgetary unit shall design a scientific and reasonable examination and approval system according to the actual conditions of its own units and make use of the computer technology to closely integrate the examination and approval system for expenses reimbursement with the budget implementation and give play to the control and management functions of financial management in the budget. Reimbursement of the expenses within the budget should be simplified procedures to improve the efficiency of financial staff to further improve the internal oversight mechanisms and improve financial management.