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随着社会经济体制改革不断深入,传统的财务管理理念与模式越来越难以满足行政事业单位的需求。住房公积金是长期住房储金,它是国家法律规定的重要的住房社会保障制度,具有强制性、互助性、保障性。在住房公积金管理中心实施财务集中管理,适当分离管理会计和财务会计职能,向以价值管理为核心的财务转型,是由其性质决定的。
With the continuous deepening of social and economic reform, the traditional concepts and models of financial management have become increasingly difficult to meet the needs of administrative units. Housing provident fund is a long-term housing deposit, which is an important social security system for housing stipulated by national law. It is mandatory, mutually supportive and supportive. In the housing provident fund management center to implement centralized management of finance, the appropriate separation of management accounting and financial accounting functions, to the value management as the core financial transformation, is determined by its nature.