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随着我国市场经济体制的不断完善,行政事业单位也在积极推进转型工作。在国家加大对事业单位财政资金投入的基础上,财务管理体制的改革创新显得尤为重要。旧的财务管理体制会加大国家财政压力,阻碍事业单位基本职能的发挥,不利于社会公益服务的提供及社会公益事业的发展。在此基础上,本文全面阐述了事业单位财务管理的现状,对事业单位财务管理的特殊性及现存问题进行分析,探讨了事业单位财务管理的基础目标、发展目标及最终目标,并针对目标提出了提升事业单位财务管理水平的相关思路,切实推进事业单位的转型及我国财政的稳健发展。
With the constant improvement of the market economy system in our country, the administrative institutions are also actively promoting the transformation. On the basis of increasing investment in public institutions’ financial funds, the reform and innovation of the financial management system are particularly important. The old financial management system will increase national financial pressure, hinder the basic functions of institutions to play, is not conducive to the provision of social services and social welfare. On this basis, the paper comprehensively expounds the status quo of financial management in public institutions, analyzes the peculiarities of financial management in public institutions and the existing problems, and explores the basic objectives, development goals and ultimate goals of financial management in public institutions, In order to improve the financial management of public institutions, some ideas have been put in place to effectively promote the transformation of public institutions and the steady development of China’s finance.