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事业单位是我国政府经济、管理不可或缺的组成元素,也是我国社会管理、公共服务职能的核心载体,扮演着关键性角色,不断促进我国国民经济向前发展。在事业单位会计制度改革的浪潮中,相关会计核算问题日益突显,严重影响事业单位运作效率的提高。为此,需要推行会计集中核算,向管理核算型转换,不断强化事业单位财政资金收支的管理、监督,提高财政资金利用率,使事业单位走上健康、稳定发展的道路。
Institutions are indispensable components of Chinese government’s economy and management. They are also the core carriers of our social management and public service functions. They play a key role in continuously promoting the development of our national economy. In the wave of reform of the accounting system of public institutions, the related accounting problems have become increasingly prominent, which has seriously affected the improvement of the operational efficiency of public institutions. To this end, it is necessary to carry out central accounting accounting, convert accounting to management, continuously strengthen the management and supervision of the fiscal revenue and expenditures of public institutions, and improve the utilization rate of financial funds so that public institutions can embark on a path of healthy and stable development.