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随着我国市场经济体制的逐步确立,财务管理的规范性要求越来越高,但行政事业单位在财务管理观念上仍然受过去旧观念的影响,忽视了时间价值、风险价值、机会成本等科学管理的概念,使得财务管理制度过于简单和形式化,制度约束力不够强,财务预测、财务决策、财务控制和财务分析等工具无法发挥其应有作用。同时行政事业单位财产物资管理薄弱,固定资产的实物管理形同虚设,未建立资产的使用和管理台账和卡片,固定资产台账与固定资产明细账也无法做到及时核对,离账账相符、账实相符的基本要求相距甚远。另外,行政事业单位管理的项目既有部门预算安
With the gradual establishment of the market economy system in our country and the increasing demand for the standardization of financial management, the administrative institutions are still influenced by the old ideas in the concept of financial management, neglecting the scientific aspects of time value, risk value and opportunity cost The concept of management makes the financial management system too simple and formalized, the system is not binding enough, and tools such as financial forecasting, financial decision-making, financial control and financial analysis can not play their due role. At the same time, administration of property and materials of the administrative units is weak, physical management of fixed assets is useless, the use and management of non-established assets and management of ledger and card, fixed assets ledger and fixed assets inventory can not be checked in time, The exact basic requirements are far apart. In addition, the project managed by the administrative unit has the budget of the existing department