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十八大以来,随着八项规定、三公经费公开、盘活结转结余资金等一系统政府举措的实施,行政事业单位的经济活动得到了有效管理,教育系统的财务管理水平也得到了提高。但由于领导法制观念薄弱、会计人员素质不高、内控制度不完善等原因,教育系统的财务管理方面仍存在一些问题。本文通过对反面案例进行分析,对提高教育系统财务管理水平提出建议。
Since the 18th CPC National Congress, with the implementation of a series of government measures such as the eight provisions, the opening of the three public funds and the opening-up of surplus funds, the economic activities of administrative units have been effectively managed and the financial management of the education system has also been raised. However, there are still some problems in the financial management of the education system due to the weak leadership legal system concept, the poor quality of accountants and the imperfect internal control system. By analyzing the negative cases, this paper puts forward suggestions to improve the financial management of the education system.