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随着国家各项改革的进一步深化,财务预算方面的改革也正在实施中,预算管理日益成为事业单位管理工作中的一项重要任务。2013年国家先后出台了《行政事业单位会计制度》、《国务院关于深化预算管理制度改革的决定》(国发〔2014〕45号)和《国务院关于加强地方政府性债务管理的意见》(国发〔2014〕43号),三公经费的相关制度陆续出台实施。国家对预算资金的管理越来越严格,这对于行政事业单位来说,合理安排支出,严格执行预算,细化预算编制至关重要。但一直以来,事
With the further deepening of various national reforms, reforms in the financial budget are also being implemented. Budget management is increasingly becoming an important task in the management of public institutions. In 2013, the state successively promulgated the Accounting System for Administrative Units, the Decision of the State Council on Deepening the Reform of Budget Management System (Guo Fa [2014] No. 45) and the State Council’s Opinions on Strengthening the Management of Local Government Debt (Guo Fa 〔2014〕 43), the relevant system of the three funds have been put into effect one after another. The state’s management of budget funds is becoming more and more strict, which is very important for the administrative institutions to properly arrange expenditures, strictly implement budgets and refine budgets. But always, things