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针对事业单位财务管理中违规违纪现象屡禁不止的情况,各级政府和财政部门在推行部门预算、政府收支分类改革、收支两条线、政府采购、国库集中支付及会计集中核算系列改革措施基础上,2012年实行了公务卡结算和“三公”经费定额预算,这些改革有效地扼制了浪费、贪污腐败的发生,但违反财经纪律现象还是时有发生。反思其根源还是缺少监督,要从根本上解决事业单位违规违纪行为,必须建立专门的事业
In view of the repeated violation of the rules and regulations in the financial management of public institutions, the governments at all levels and the financial departments are implementing the series of reform measures such as the departmental budget, the reform of the government revenue and expenditure classification, the two revenue and expenditure lines, the government procurement, centralized treasury payment and the accounting centralized accounting In 2012, the official business card settlement and the “three public funds” fixed budget were implemented. These reforms effectively curbed the occurrence of waste and corruption, but violations of financial and economic discipline still occur from time to time. Rethinking its root causes or lack of supervision, it is necessary to fundamentally solve the violating discipline and behavior of institutions, we must establish a special cause