行政事业单位会计预算与采购改革探讨

• 作 者: 祖泽一
• 机 构: 湖南交通职业技术学院,
• 出 处: 现代营销(学苑版)
• 发表日期: 2012年03期
• 关键词: 行政事业会计 预算 采购 改革措施

行政事业会计预算是行政事业单位财政管理的重要手段,按照预算进行相应的采购能够有效地减少资金的流失,保证财政资金的有效应用。现阶段,行政事业单位会计预算体系较以往发生了较大变化,相应的采购制度也日趋完善。本文针对行政事业会计的预算与采购进行了改革措施的简要阐述。

Administrative accounting is an important means of financial management of administrative institutions, according to the budget for the appropriate procurement can effectively reduce the loss of funds to ensure the effective application of financial resources. At this stage, the accounting system of administrative units has undergone major changes than in the past, and the corresponding procurement system has also been perfected. This article gives a brief account of the reform measures for the budget and procurement of administrative accounting.