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近些年,我国在深化市场经济体制改革的过程中,我国实施了国库集中支付制度。为了实现对行政事业单位财务工作的完善管理和进一步强化政府的宏观调控力度,我国财政部于2013年颁布并实施了新事业单位会计核算制度,目的是为了规范行政事业单位会计核算行为,提高行政事业单位会计信息质量。然而,从当前行政事业单位会计核算工作开展的现状看,依旧存在着一系列的问题,有待解决。对国库集中制度给行政事业单位财务工作带来的影响,从积极和消极两方面进行分析,并阐述了实行国库集中支付制度后,行政事业单位财务工作应进行的改革,为相关企业管理人员提供借鉴。
In recent years, in deepening the reform of the market economy system, our country has implemented the treasury centralized payment system. In order to improve the financial management of the administrative institutions and further strengthen the government’s macro-control efforts, the Ministry of Finance of the PRC promulgated and implemented a new accounting system for new PSUs in 2013 in order to standardize the accounting practices of administrative institutions and improve the administrative Institutional accounting information quality. However, judging from the current situation of the accounting work carried out by administrative units, there are still a series of problems to be solved. The impact of the centralized treasury system on the financial affairs of the administrative institutions is analyzed both positively and negatively. The reform of the financial work of the administrative institutions after the implementation of centralized treasury payment system is expounded, which provides the managers of the relevant enterprises with Learn from