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随着十八大的召开和第十二个五年计划的开展,行政事业单位在响应国家经济政策号召的同时,必须要考虑如何得到更好更快的发展。作为行政事业单位各项收支活动的基础,财政资金的使用是否得当,将影响我国经济能否在保持良性发展的轨道上继续稳步前进。然而,现今行政事业单位财政资金的管理存在缺少监督控制机制和绩效评价机制、预算和决算管理不到位等突出问题,本文从加强行政事业单位财政资金内部控制的角度入手,深入剖析财政资金管理上存在的漏洞,并提出针对性的建议。
With the convening of the 18th CPC National Congress and the twelfth five-year plan, administrative units must consider how to get better and faster development while responding to the call of the state’s economic policies. As the basis for various revenue and expenditure activities of administrative institutions, the proper use of fiscal funds will affect whether our economy can continue its steady progress on the track of maintaining sound development. However, nowadays administrative units lack the supervisory control mechanism and performance appraisal mechanism, and the budget and final accounts management are not in place. This article starts from the perspective of strengthening the internal control of fiscal funds in administrative units, and analyzes the management of financial funds The existence of loopholes and make targeted recommendations.