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伴随着我国事业单位改革大幕的开启,事业单位会计准则、财务规则及会计制度等都有所修订,《行政事业单位内部控制规范(试行)》施行,整个财务管理体系也将面临着新的考验与挑战,需要不断加以完善,构筑符合这场攻坚改革需求的健全体系。笔者以推进事业单位财务管理体系建设的背景为出发点,透过对事业单位所存在突出问题的研究,探析原因,并结合所处行业的现状和工作实践,提出商榷措施,以推动事业单位财务管理体系建设,促进事业单位健康发展,产生积极的社会效益和经济效益。
With the opening of the reform of the public institutions in our country, the accounting standards, financial rules and accounting systems of public institutions have been revised. The implementation of the “Standardization of Internal Control of Public Institutions and Institutions” (Trial Implementation) will bring about a new financial management system The tests and challenges need to be constantly perfected to build a sound system that meets the needs of this crucial reform. Based on the background of promoting the institution’s financial management system construction, through the research on the prominent problems in the institution, the author analyzes the reasons and puts forward the measures to discuss in order to promote the institution’s financial management System construction, to promote the healthy development of institutions, have a positive social and economic benefits.