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第一章总则第一条为了规范事业单位的财务行为,加强事业单位财务管理,提高资金使用效益,保障事业单位健康发展,制定本规则。第二条本规则适用于各级各类国有事业单位(以下简称事业单位)的财务活动。第三条事业单位财务管理的基本原则是:执行国家有关法律、法规和财务规章制度;坚持勤俭办事业的方针;正确处理事业发展需要和资金供给的关系,社会效益和经济效益的关系,国家、集体和个人三者利益的关系。第四条事业单位财务管理的主要任务是:合理编制单位预算,如实反映单位财务状况;依法组织收入,努力节约支出;建立健全财务制度,加强经济核算,提高资金使用效益;加强国有资
Chapter I General Provisions Article 1 These Rules are formulated in order to standardize the financial behavior of public institutions, strengthen the financial management of public institutions, enhance the efficiency of capital utilization, and ensure the sound development of public institutions. Article 2 These Rules apply to the financial activities of various types of state-owned units (hereinafter referred to as public institutions) at all levels. Article 3 The basic principles of the financial management of public institutions are: to implement the relevant laws, regulations and financial rules and regulations of the State; to adhere to the principle of doing business industriously and thrifty; to correctly handle the relationship between the needs for business development and the supply of funds, the relationship between social benefits and economic benefits, , The collective and individual interests of the relationship between the three. Article 4 The main tasks of the financial management of public institutions are: to formulate the unit budget reasonably, truthfully reflect the financial status of the unit; to organize the income according to law and strive to save expenditure; to establish and improve the financial system, strengthen economic accounting and improve the efficiency of the use of funds;