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为了进一步完善财政管理体制,构建公共财政服务体系,地方财政部门积极探索,尝试建立一些全新的财政管理模式,将县市一级行政事业单位财务纳入财政部门成立的会计核算中心实行统一集中核算就是改革创新之一,它为促进推行部门综合财政预算和统筹管理财政资金提供了有效机制和制度保障,结合财政监督工作实践,笔者就此管理模式之利弊试作探讨。
In order to further improve the financial management system and build a public financial service system, the local financial departments have actively explored and tried to establish some entirely new fiscal management models by integrating the financial affairs of administrative units at the county and city levels into the accounting and accounting centers set up by the financial departments. One of the reform and innovation, which provides an effective mechanism and system to promote the implementation of departmental integrated budget and unified management of financial funds, with the practice of financial supervision, the author discusses the pros and cons of the management mode.