论文部分内容阅读
随着市场经济的完善,事业单位的财务管理也日趋成熟。非营利事业单位作为事业单位的组成关键,对中国经济的发展,有着重要的推动作用。通常而言,非营利事业单位的生存发展主要依赖于国家财政资金的大力支持,使得非营利事业单位不断的在市场竞争中占据优势位置。然而,作为非营利事业单位的财政资金的主体来源,非营利事业单位需要为纳税人提供更加优质化的服务,并且还需要最大化的提升财政资金的利用率。基于此,本文就以非营利事业单位的财政资金绩效审计与财政税收研究为课题内容,系统的进行阐述和研究。
With the improvement of the market economy, the financial management of public institutions has become increasingly mature. Non-profit institutions as the key to the composition of public institutions, the development of China’s economy, has an important role in promoting. In general, the survival and development of nonprofit organizations rely mainly on the strong support of national financial funds, making nonprofit institutions continue to occupy a dominant position in the market competition. However, as the main source of financial funds for non-profit organizations, non-profit organizations need to provide taxpayers with more high-quality services and also maximize the utilization rate of their financial resources. Based on this, this article will focus on non-profit institutions of financial performance audit and fiscal tax research for the content, systematic elaboration and research.