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在我国,各级行政事业单位承担着政府的各项管理职能,其资金来源是财政拨款,行政事业单位财务管理是否规范,直接关系着财政资金的安全。当前,以部门预算管理、国库集中支付以及政府采购等为核心内容的财政管理制度改革正在进行,对行政事业单位的财务管理提出了更高的要求。但是,不少行政事业单位对这种变化还没有充分的适应,对本单位的财务管理工作也没有给予重视,实际管理中还存在不少薄弱环节。一、行政事业单位财务管理存在的不足之处当前,行政事业单位在财务管理工作中的问题主要体现在以下几个方面:
In our country, the administrative units at all levels bear the various management functions of the government. The source of their funds is the financial appropriation. Whether the financial management of the administrative units are norms is directly related to the safety of the financial funds. At present, the reform of the financial management system focusing on departmental budget management, treasury centralized payment and government procurement as the core content is under way, putting higher demands on the financial management of administrative institutions. However, quite a few administrative units have not yet fully adapted to such changes and have not paid any attention to their financial management. There are still many weak links in the actual management. First, the shortcomings of the financial management of administrative institutions At present, the administrative institutions in the financial management problems are mainly reflected in the following aspects: