论文部分内容阅读
财政部颁发了新的《关于国家机关、事业单位工作人员差旅费开支的规定》,自今年1月1日起执行。新规定对出差人员的住宿费、市内交通费、伙食补助费实行“分项计算,总额包干,调剂使用,节约归己,超支不补”的办法,建立了一种新型的自我约束的财务管理机制,是对差旅费报销制度的一项改革,它将逐步消除原来的部分开支实报实销的弊端。新规定执行几个月以来,引起了广大财会人员和
The Ministry of Finance has issued a new “Provisions on Travel Expenses for Staff and Workers of State Organs and Institutions”, which has been implemented since January 1 this year. The new regulations set a new type of self-restraint on accommodation of traveling personnel, transportation expenses in the city, and food subsidies through “sub-calculation, total amount of dry-cleaning, mediation, saving money and overruns” The financial management mechanism is a reform of the system of reimbursement of travel expenses. It will gradually eliminate some of the malpractices of reimbursement of the actual expenditure incurred. Since the implementation of the new regulations in the past few months, it has aroused the majority of financial and accounting personnel