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实行国库集中支付制度后,资金的流动方向发生了变化,对行政事业单位财务管理影响深刻,削弱了单位资金调度权;会计的核算也受其影响;财务管理的重点也发生了变化。然而,现有财务管理基础、管理制度、财务管理人员素质和专业技术水平、信息化管理程度远不能满足国库集中收付制度改革的需要。适应国库集中支付制度改革的要求,行政事业单位的财务管理重点也要发生变化,单位领导和会计人员必须转变观念,强化财务管理基础,健全内部财务管理制度,加强全面信息化管理,提高财务综合管理水平,提高会计人员专业技能和水平。
After the centralized treasury payment system was implemented, the flow of funds changed. It had a profound impact on the financial management of the administrative institutions and weakened the funds allocation authority of units. Accounting accounting was also affected by this. The emphasis of financial management also changed. However, the existing foundation of financial management, management system, quality of financial management personnel and professional and technical level, the degree of information management far can not meet the needs of treasury centralized payment system reform. In order to meet the requirements of the treasury centralized payment system reform, the financial management priorities of administrative institutions must also change. The unit leaders and accountants must change their concepts, strengthen the foundation of financial management, improve the internal financial management system, strengthen the comprehensive information management and improve the financial integration Management level, improve accounting professional skills and level.