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伴随我国当前改革的不断深入和发展,司法行政单位的改革也随之展开,这对提升我国司法行政单位的管理水平、实现国有资产的保值增值具有重要的意义。在此背景下,监狱作为司法行政单位的组成部门之一,如何提升监狱的管理水平即财务管理方面的工作至关重要。因此,本文将以监狱作为研究范围,以财务管理问题作为切入点,梳理了当前监狱财务管理方面的瓶颈和问题。经研究发现,新时期监狱财务管理问题主要集中在财管意识和实践中,以新经济形势和实用性为导向,从理论意识和实践两大角度构建和完善监狱财务管理体系,为提升监狱的综合管理水平提出较为可行的建议,最终为进一步促进监狱改革和良好发展奠定坚实的基础。
With the continuous deepening and development of the current reform in our country, the reform of the judicial administrative units has also started. This is of great significance in enhancing the management level of our judicial administrative units and in preserving and increasing the value of state-owned assets. In this context, the prison, as one of the components of the judicial administrative unit, is crucial in how to improve the management level of prisons, that is, the financial management. Therefore, this article will focus on the prison as a research area, taking the financial management as an entry point, and combing the current bottlenecks and problems in prison financial management. The study found that the financial management of prisons in the new period focused mainly on financial management awareness and practice, guided by the new economic situation and practicality, constructed and perfected the prison financial management system from two perspectives of theoretical awareness and practice, Put forward more feasible proposals based on the comprehensive management level, and finally lay a solid foundation for further promoting prison reform and sound development.