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各级行政事业单位承担着国家的各项行政管理职能,其资金来源主要是依赖于财政拨款,其财务管理是否规范直接关系到财政资金的有效和安全使用。当前,行政事业单位财务管理制度改革已经在全国如火如荼地展开,对行政事业单位的财务管理和会计核算都提出了新的更高的要求。但是,目前我国许多行政事业单位还没有适应这种新的变化,对于自身的财务管理没有给予充分的重视,在实际财务管理工作中仍然存在着诸多薄弱环节。针对行政事业单位的财务管理存在的主要问题提高出了几点改进的建议。
Administrative units at all levels bear the country’s various administrative functions, the main source of funding depends on the financial allocations, and its financial management is directly related to the financial management of the effective and safe use of funds. At present, the reform of the financial management system of administrative institutions has been carried out in full swing in the whole country, putting forward new and higher requirements on the financial management and accounting of administrative institutions. However, at present, many administrative institutions in our country have not adapted to this new change and have not paid enough attention to their own financial management. There are still many weak links in the actual financial management. Aimed at the main problems existing in the financial management of administrative institutions, some suggestions for improvement have been raised.