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随着市场经济的快速发展,随着公共财政体制改革的不断深入,原有的预算法已不能适应经济发展的需要。2014年8月出台2015年1月1日起正式全面实施的新预算法是顺应经济发展的需要而产生的,它的实施给行政事业单位的发展带来深远影响,更能适应当前经济发展需要。本文首先阐述了新预算法视角下行政事业单位财务管理问题的主要变化及新预算法对行政事业单位财务管理的重要影响,接着讨论了新预算法视角下行政事业单位财务管理存在的主要问题,最后针对这些问题提出了相应的对策,希望对行政事业单位财务管理水平的提升能有所帮助。
With the rapid development of market economy, with the deepening of public financial system reform, the original budget law can no longer meet the needs of economic development. August 2014 Launched January 1, 2015 The new Budget Law, formally and fully implemented, is produced in response to the needs of economic development. Its implementation has far-reaching implications for the development of administrative institutions and can better meet the needs of the current economic development . This article first expounds the main changes of the financial management of the administrative units under the new budget law and the important impact of the new budget law on the financial management of the administrative units. Then it discusses the main problems in the financial management of the administrative units under the new budget law, In the end, some countermeasures are put forward in view of these problems, hoping to help improve the financial management level of administrative institutions.