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事业单位财务规则(财政部令第68号)自2012年4月1日起施行,行政单位财务规则(财政部令第71号)已于2013年1月1日起施行。新的行政事业单位财务规则突出预算管理、国有资产管理、内部控制和国库集中支付管理。本文结合工作实际,从行政事业单位财务会计改革的角度,对一些问题进行了深入研究和探讨。
The financial rules of the public institutions (No. 68 of the Ministry of Finance) will come into force on April 1, 2012 and the financial rules of the administrative authorities (No. 71 of the Ministry of Finance) will come into effect on January 1, 2013. The new financial rules of administrative units highlight the budget management, state-owned assets management, internal control and treasury centralized payment management. Based on the actual situation of the work, this paper makes in-depth study and discussion on some issues from the perspective of financial accounting reform in administrative institutions.