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现阶段,政府在财政支出管理方面做出了深刻的改革,以此促使财政资金使用效益得到明显提升,在此过程中,就需要对财政支出以及专项资金支出做好重点管理,从而保证行政事业单位的专项资金核算管理工作能够更加规范。本文针对行政事业单位专项资金核算、管理进行深入探讨,希望能够促进单位专项资金的有效利用,使行政事业单位的相关职能得到强化。
At this stage, the government has made profound reforms in the management of fiscal expenditures so as to prompt the utilization of financial resources to be significantly improved. In the process, we need to make a key management of fiscal expenditures and special capital expenditures so as to ensure that the administration The unit’s special funds accounting management can be more standardized. In this paper, the administrative institutions of special funds accounting and management conducted in-depth discussions, hoping to promote the effective use of special funds, so that the relevant functions of the administrative institutions have been strengthened.