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近年来,各级党委政府为推动某项阶段性工作的完成,从相关职能部门抽调人员组建“指挥部”、“办公室”、“领导小组”等临时机构,通过统一集中办公、拨给专项经费、财务独立核算的方式开展工作。在一段时间内,这些临时机构较好地履行了职能,对于完成特定任务或重点建设工程项目发挥了积极作用。但通过对部分临时机构的延伸审计发现,由于机构的临时性特征,导致管理机制不健全、财务制度缺失、会计基础薄弱等问题普遍存在,应引起高度重视。一、临时机构财务管理存在的问题
In recent years, Party committees and governments at all levels have mobilized personnel from related functional departments to set up “temporary headquarters”, “offices”, “leading groups” and other temporary agencies in order to promote the completion of a certain stage of work. Office, allocated special funds, financial independent accounting approach to work. Over a period of time, these Provisional Institutions have performed their functions well and have played an active role in accomplishing specific tasks or in focusing on construction projects. However, through the extended audit of some of the temporary agencies, it is found that due to the temporary nature of the institutions, problems such as the unsound management mechanism, the lack of a financial system and the weak accounting foundation should be given high priority. First, the temporary financial management problems