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随着我国财政体制改革的不断深化,我国逐步建立起了以市场经济理论为指导、以财经法规为依据、以理财为重点、以有利于自身发展为目的的事业单位财务管理新机制。事业单位财务管理改革工作也取得了一定的成效,但仍存在问题,特别是会计制度滞后于会计实务的情况越来越突出。本文就事业单位存在的财务管理问题及对策,提出了自己的观点。
With the continuous deepening of China’s financial system reform, China has gradually established a new financial management mechanism based on the guidance of the market economy theory, based on financial laws and regulations, focusing on financial management and promoting self-development. Institutional financial management reform has achieved some success, but there are still problems, especially the accounting system lags behind the accounting practice more and more prominent. This article puts forward my own viewpoints on the financial management problems and countermeasures existing in the institutions.