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行政事业单位的财务管理指的是行政事业单位在向社会提供公共性服务和产品时所获得的资金来源和支出所进行的经济管理活动。其内容主要包括行政事业单位的会计核算、内部控制,对行政事业单位的财务活动进行监督等,以此使得其在以最小的支出时,能够获得最大化的社会效益。本文将首先针对行政事业单位财务管理职能存在的问题进行分析,并提出相应的解决对策。
The financial management of an administrative institution refers to the economic management activities carried out by the administrative institutions on the sources and expenditures of funds obtained when providing public services and products to the public. The content mainly includes the accounting and internal control of the administrative institutions and the supervision of the financial activities of the administrative institutions, so as to maximize the social benefits of the institutions with the minimum expenditure. This article will first analyze the problems existing in the financial management functions of administrative units and put forward corresponding solutions.