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经济全球化推动了我国经济的快速发展,为我国社会的变革提供了动力。为了适应社会发展的需求,我国政府开始对财政资金管理加以改革。本文基于此背景,将事业单位作为研究对象,对该部门的财务会计与预算管理的结合问题和对策进行重点研究。按照逻辑分析法的分析思路,从现阶段存在问题入手,对结合问题提出了相应的策略和对策,分别包括有改进事业单位会计科目与预算科目的设置、改进预算编制方法、完善预算审核制度、规范财务预算的阶段性批复工作。通过探究旨在为事业单位财务资金管理提供可借鉴的理论和实践依据。
Economic globalization has promoted the rapid economic development of our country and provided the impetus for the transformation of our society. In order to meet the needs of social development, our government began to reform the management of fiscal funds. Based on this background, this dissertation takes the public institutions as the research object and focuses on the combination of financial accounting and budget management in this department and the countermeasures. According to the analytic thinking of logical analysis, starting with the existing problems at the present stage, we put forward corresponding strategies and countermeasures for the combination problems, including improving the accounting subjects and budget subjects in the institutions, improving the method of budget preparation, improving the budget examination system, Standardize the financial budget of the phased approval. Through inquiry, it aims to provide theoretical and practical basis for the financial management of institutions.