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经过修订的《事业单位财务规则》以下称《规则》,于2012年2月7日颁布,并于2012年4月1日起全国施行。随着《规则》的施行,更突显出事业单位财务监督上的不足,本文对我国事业单位财务监督存在的问题进行分析,并结合实际提出了相应的完善措施。一、事业单位财务监督主要包括对预算、收入、支出、结转和结余、专用基金、资产、负债等方面的监督要真正发挥财务监督的作用,我觉得对预算和对支出的监管尤为重要。
The revised “Institutional Financial Rules” hereinafter referred to as the “Rules”, promulgated on February 7, 2012 and implemented nationwide on April 1, 2012. With the implementation of the “Rules”, the deficiencies in the financial supervision of public institutions are even more highlighted. This article analyzes the problems existing in the financial supervision of public institutions in our country and puts forward some corresponding improvement measures in light of the actual conditions. First, the financial supervision of public institutions mainly includes the functions of financial supervision on budget, income, expenditure, carry-over and balances, special funds, assets and liabilities. I think it is especially important for the budget and supervision of expenditure.