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近年来,我国经济迅速发展,国内多项公共事业逐渐得到完善。而国库集中的支付制度密切联系着事业单位的预算会计工作,两者可以共同发展与互相促进。但目前国内事业单位的内部并没有实现国库集中的支付制度与预算会计工作完美结合,导致很多方面依然有问题,例如:管理人员控制的意识不高,单位内部的执行力比较弱等。因此,应该深入分析两组的契合点,实现国库集中的支付制度与预算会计工作有机结合,从而促进企业发展。本文主要分析了国库集中的支付体制下事业单位预算会计工作现状,并提出相应的建议,以期加强行政的事业单位预算会计工作力度。
In recent years, with the rapid economic development in our country, a number of domestic public utilities have been gradually improved. The centralized treasury payment system is closely linked with the budget accounting institutions, both of which can be common development and promote each other. However, at present, there is no perfect combination of the centralized treasury payment system and budget accounting in domestic institutions. As a result, there are still many problems in many aspects. For example, the awareness of management personnel is not high enough, and the execution power within units is relatively weak. Therefore, it is necessary to analyze in depth the meeting points of the two groups and realize the organic combination of the centralized treasury payment system and budget accounting so as to promote the development of the enterprise. This paper mainly analyzes the current situation of budgetary accounting in institutions under centralized treasury payment system and puts forward corresponding suggestions in order to strengthen the budget accounting of public institutions.