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随着国民经济的快速发展和行政体制改革的不断深入,特别是财政、审计和纪检监察部门监督工作的深入,行政事业单位的财务管理工作也有了明显的提高。但由于行政事业单位的财务管理制度和财务核算基础还存在一定的问题,导致了财务管理程序和其管理效果不能准确的反映实际情况和财务管理无法起到预测和监管的作用。行政事业单位在财务管理上的好坏直接影响到市场经济能否正常运行,逐步建立起与社会主义市场经济体制相适应的财务管理体制有着十分重要的意义。本文依据当前行政事业单位的财务管理体系分析了其现在的特点和其存在的问题并提出了完善对策。
With the rapid development of the national economy and the continuous deepening of the reform of the administrative system, especially the supervision of the financial, auditing and discipline inspection and supervision departments, the financial management of administrative units has also been significantly improved. However, there are still some problems in the financial management system and financial accounting basis of the administrative units, which leads to the fact that the financial management procedures and their management effects can not accurately reflect the actual situation and the financial management can not play the role of prediction and supervision. The quality of administrative institutions in the financial management has a direct impact on the normal operation of the market economy, and gradually establish a financial management system that is compatible with the socialist market economic system is of great significance. Based on the current financial management system of administrative units, this paper analyzes its present characteristics and its existing problems and puts forward some countermeasures.