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事业单位是指以增进社会福利,为满足社会文化、教育、科学、卫生等方面需要,提供各种社会服务为直接目的的社会组织。行政事业单位就是具有行政管理职能的事业单位,是国民经济中不可或缺的重要组成部分。尽管我国的财政政策在不断的改革,但是从近几年的审计局的财务审计结果来看,行政事业单位的财务管理制度还不是很完善,会计基础工作存在不规范的现象,财务管理人员素质不高。加强行政事业单位的财务管理,健全财务管理制度,提高财务管理人员的素质,完善财务管理监督体制等迫在眉睫。本文主要就行政事业单位财务管理关键问题进行探讨研究。
Institutions refer to social organizations that promote social welfare and provide various social services for the immediate purpose in order to meet the needs of social culture, education, science and public health. An administrative institution is an institution that has administrative functions and is an indispensable part of the national economy. Although China’s fiscal policy is under constant reform, judging from the results of the financial audit conducted by the Audit Bureau in recent years, the financial management system of the administrative units is not yet perfect, and there are irregularities in the basic accounting work. The quality of financial management personnel not tall. It is imminent to strengthen the financial management of administrative institutions, improve the financial management system, improve the quality of financial management personnel and improve the financial management and supervision system. This article mainly discusses the key issues of financial management in administrative institutions.