论文部分内容阅读
当前,部队财务管理中存在的主要问题有:计划观念弱,预算执行不严;管理体制不顺,财务归口难;供应标准低,机动弹性差;财经规定实用性不强,制度约束弱;花钱办事热,使用效益低;会计核算失真,数据反映不实;人员编制少,工作难度大;业务素质不高,理财能力较差。本文分析了原因,提出了对策:加强对财务工作的领导;加强教育引导;加强综合财务计划管理;进一步理顺管理体制;完善标准制度规定;加强监督检查;加强财务人员培训;简化各种报表。
At present, the main problems existing in the troop’s financial management are: weak planning concept, lax budget implementation; unsmooth management system, difficult financial collaterals; low standard of supply and poor flexibility of maneuver; weak practicability of financial and economic regulations and weak institutional constraints; Money is hot, the use of low efficiency; accounting distortion, the data reflect the false; less staffing, work is difficult; business quality is not high, poor financial management. This article analyzes the reasons and puts forward countermeasures: strengthen the leadership of financial work; strengthen education guide; strengthen the comprehensive financial plan management; further rationalize the management system; improve the standard system requirements; strengthen supervision and inspection; strengthen financial personnel training; simplify various statements .