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由于我国行政体制和事业体制改革的不断深化,以部门预算、国库集中支付、政府采购等为核心的财政管理体制改革,对行政事业单位的会计核算和财务管理提出了新的更高的要求。因此,充分认识和认真研究新形势下行政事业单位财务管理的特点和出现的新课题,积极探索行政事业单位财务管理改革的新路子,是当前深化财政改革,铲除滋生腐败土壤的一项重大课题。为加强行政事业单位财务管理,就当前行政事业单位财务管理中存在的问题谈一些认识,并提出几点建议。
Due to the continuous deepening of the reform of administrative system and business system in our country, the reform of the financial management system centered on departmental budgets, treasury centralized payment and government procurement has put forward new and higher requirements on the accounting and financial management of administrative units. Therefore, fully understanding and earnestly studying the characteristics of the financial management of the administrative units under the new situation and the emerging new topics, and actively exploring new ways for the financial management reform of the administrative institutions are an important issue for deepening the fiscal reforms and eradicating the soil for corrupting corruption. . In order to strengthen the financial management of administrative institutions, some current problems about the financial management of administrative units are discussed, and some suggestions are put forward.