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政务公开、账务透明是事业单位财政改革的必然趋势,事业单位实施财务管理精细化有利于提高财务管理水平和资产使用效率,为事业单位的可持续发展创造有利的条件。本文拟对财务精细化管理理论和事业单位实施精细化财务管理的措施进行初步探讨。
Open government affairs and transparent account management are the inevitable trends in the financial reform of public institutions, and the refinement of financial management by public institutions helps to improve the financial management level and the efficiency of asset utilization, and create favorable conditions for the sustainable development of public institutions. This article intends to make a preliminary discussion on the theory of fine management of finance and the measures of implementing the fine financial management in public institutions.