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随着我国经济体制改革的步伐越来越快,各个行政事业单位的财务也都受之影响,不断进行着深入研究,各行政事业单位的资金使用效率也呈现着逐渐积极的发展趋势。可以看出我国实施国库集中支付这一政策是从源头和制度上对资金使用实现了全面监督,使整个支付过程更透明、从业人员的操作行为更加规范。在这种大环境下,怎样充分发挥国库集中支付改革的优势及有利条件和如何减少其弊端及不利影响已经成为了国库集中支付改革面临的严峻考验。通过分析该制度对行政事业单位财务核算的影响,进一步提出相应的意见和建议,使国库集中支付改革任务可以在我国各个行政事业单位中顺利开展。
As the pace of economic reform in our country is getting faster and faster, the financial affairs of various administrative institutions are also affected, and the in-depth research is conducted continuously. The utilization efficiency of funds of various administrative institutions also shows a gradual and positive trend of development. It can be seen that China’s policy of centralized treasury payment is to supervise the use of funds source and system, make the entire payment process more transparent, and conduct more standardized operation of employees. In such a large environment, how to give full play to the advantage and favorable conditions of treasury centralized payment reform and how to reduce its disadvantages and unfavorable influences have become the severe tests that the treasury centralized payment reform faces. By analyzing the impact of the system on the financial accounting of administrative institutions, we further put forward corresponding opinions and suggestions so that the task of treasury centralized payment reform can be successfully carried out in various administrative institutions in our country.