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随着国库集中支付制度的全面实施与应用,我国的事业单位在预算会计的预算方法和预算内容等方面已经发生了很大变化。因此,事业单位要想适应政府的财政改革,在激烈的市场竞争中,求得生存与发展,就必须不断加强自身的改革,转变思想,做到与时俱进。相关部门也要加强对预算会计的监管力度,提高事业单位的预算会计管理水平,提高公共资产的使用率。文章简要分析了国库集中支付制度对事业单位预算会计的影响,并针对现存的问题,提出了几点建议。
With the full implementation and application of centralized treasury payment system, great changes have taken place in our country’s budgetary and accounting methods and budget contents. Therefore, in order to adapt itself to the fiscal reform of the government and to survive and develop in fierce market competition, the institutions must constantly strengthen their own reforms, change their thinking and keep pace with the times. Relevant departments should also strengthen the supervision of budget accounting, improve the level of budget accounting management institutions, improve the utilization rate of public assets. The article briefly analyzes the impact of centralized treasury payment system on the budget accounting of public institutions and puts forward some suggestions in light of the existing problems.