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财政总会计在提升财政资金配置和使用绩效上发挥着重要的作用。但在实践过程中也时常面临着各种各样的难题,而且这些难题又主要反映在了对政府预算执行的监督和资金活动领域。为此,应在对财政总会计的执行者合理授权、建立起多部门协同监管的新模式、调整立项流程增强预算监管力度等三个方面进行对策构建。
Financial accounting plays an important role in improving the allocation of financial resources and the performance of its use. However, in the process of practice, they often face a variety of problems, and these problems are mainly reflected in the supervision of the government budget and the field of financial activities. Therefore, it is necessary to make countermeasures in three aspects: giving reasonable authorization to the perpetrators of the financial accounting system, establishing a new model of multi-departmental co-regulation, adjusting the establishment process and enhancing the budget supervision.