论文部分内容阅读
本文从2013年开始实施的《事业单位会计制度》切入,针对当前事业单位财务管理和运行存在的四个方面的突出问题,结合笔者的工作实际情况有针对性地提出了以下几点对策和建议:大力提高预算管理水平;多方面建立和完善资产运行管理制度和控制;建立和完善财务风险管理体系;逐步转变财务管理观念,提升财务人员的水平。总之,我国事业单位正处于机构体制改革和财务制度发展的关键时期,这要求他们的财务管理工作必须适应新的外部与内部环境,必须越来越规范化。
This article starts with the “Accounting System of Public Institutions” which was put into effect in 2013. According to the outstanding problems in the four aspects of the financial management and operation of the current public institutions, this article puts forward some countermeasures and suggestions pertinently according to the actual situation of the author’s work : Vigorously improve the level of budget management; establish and improve the asset management system and control in many aspects; establish and improve the financial risk management system; gradually change the concept of financial management and enhance the level of financial staff. In short, our institutions are in a critical period of institutional reform and financial system development, which requires that their financial management work must adapt to the new external and internal environment and must be standardized more and more.