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事业单位由于其性质的特殊性,其在财会管理方面需要更加的重视,而国家的财政拨款就是事业单位的主要资金来源,所以在财会管理方面各单位会更加慎重,尤其是在预算管理方面,直接牵扯到国家财政的拨款金额——一方面既需要保证自身日常工作的正常运营,另一方面又需要保障资金安全降低财政风险。结合近些年事业单位自身的不断发展和改革而引起的财会预算管理方面的变革,笔者将进行相应分析并提出相关意见和建议。
Due to its particularity in nature, public institutions need more attention in the management of finance and accounting, and the state’s financial allocation is the main source of funds for public institutions. Therefore, all units in financial management will be more cautious, especially in budget management, Directly involves the appropriation amount of national finance - on the one hand, it not only needs to ensure the normal operation of its daily work, on the other hand, it also needs to ensure the safety of funds and reduce the financial risk. Combined with the reform of accounting and budget management caused by the continuous development and reform of institutions in recent years, the author will carry out the corresponding analysis and put forward relevant opinions and suggestions.