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随着我国行政体制和事业体制改革不断深化,以部门预算、国库集中支付、政府采购等为核心的财政管理体制改革,对行政事业单位的会计核算和财务管理提出了更高要求。充分认识和研究新形势下行政事业单位财务管理的特点和新课题,积极探索财务管理改革新路子,是当前深化财政改革,铲除滋生腐败土壤的一项重大课题。本文分析了财政改革给行政事业单位财务管理带来的重大影响,并提出了适应财政改革加强财务管理的相关措施。
With the continuous deepening of the reform of administrative system and business system in our country, the reform of the financial management system centered on departmental budgets, treasury centralized payment and government procurement has put forward higher requirements on the accounting and financial management of administrative units. To fully understand and study the characteristics and new topics of financial management of administrative units under the new situation and to actively explore new ways of financial management reform is an important issue for deepening current fiscal reforms and eradicating the breeding grounds for corruption. This article analyzes the significant impact of the fiscal reform on the financial management of the administrative institutions and puts forward some measures to adapt to the financial reform and strengthen the financial management.