论文部分内容阅读
随着财政职能的转变以及经济体制改革,事业单位改革不断深化,单位资金来源由单纯靠财政拨款转向多层次﹑多元化﹑多渠道。同时,为适应市场经济和财政体制改革,事业单位逐步走向社会,进入市场,与之相适应的财务管理﹑资金管理﹑国有资产管理也逐步发生变化。在新形势下,事业单位财务树立效益为目标的现代理财观念,健全单位各项内部规章制度,加强财务内部控制显得越来越重要。
With the transformation of financial functions and the reform of the economic system, the reform of institutions has been deepening. The source of funds for units has shifted from simply allocating funds to diversification, diversification and multiple channels. In the meantime, in order to adapt to the market economy and the reform of the financial system, public institutions gradually move toward the society and enter the market, and the corresponding financial management, capital management and state-owned assets management also undergo gradual changes. Under the new situation, it is more and more important to improve the concept of modern financial management, that is, to set up financial institutions and to improve internal financial rules and regulations.