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社区工作站的财务工作是个新工作,人员主要是从股份公司分离出来的,要做好社区工作站的会计工作,首先要建立起各项开支制度,这是前提,另一方面要教育他们适应现阶段政府财务管理制度,因为股份公司一直以来是执行企业会计制度,账上有钱就用,而且是按照领导班子的意图用,以前主要收入是租金收入,政府财政拨款是很少一部份,现在实行财政拨款后,所有开支的来源都有财政拨款,要严格执行“专款专用”和“先收后支”原则,对部份购进的办公用品要实行政府集中采购,对一定金额以上的工程要实行招投标,这些对社区工作站来说是新问题,是社区财务管理工作的难点及重点。
The community workstations financial work is a new job, the staff is mainly separated from the stock company, to do a good job in the community workstations accounting work, we must first establish the expenditure system, which is the premise, on the other hand to educate them to adapt to the present stage Government financial management system, because the stock company has always been the implementation of enterprise accounting system, the account on the money to use, but also in accordance with the intention of the leadership, before the main income is rental income, government funding is a small part of the current After the implementation of financial appropriations, all sources of expenditure have financial allocations. We must strictly implement the principle of “earmarking ” and “receiving after-payment ” principle, and implement centralized purchasing by central government for some purchased office supplies. The amount of the above projects to implement the bidding, these are new issues for community workstations, community financial management is the difficulty and focus.