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为了推动事业单位经济体制改革,规范事业单位经济行为,国家财政部重新修订并颁布了《事业单位会计制度》,并于2013年1月1日开始执行。新《事业单位会计制度》的实施,我国事业单位的财务管理工作在一定程度上得到了加强和完善。本文从新《事业单位会计制度》切入,对当前事业单位财务管理方面存在的突出问题进行分析,并针对在新事业单位会计制度下如何加强事业单位财务管理提出相关对策。
In order to promote the reform of the economic system in public institutions and regulate the economic activities of public institutions, the Ministry of Finance revised and promulgated the “Accounting System for Public Institutions” again and implemented it on January 1, 2013. The new “accounting system of public institutions,” the implementation of the financial management of our institutions to a certain extent, has been strengthened and improved. Based on the new Accounting System of Public Institutions, this article analyzes the prominent problems in the current financial management of public institutions, and puts forward some countermeasures for how to strengthen the financial management of public institutions under the new public institution accounting system.