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财政部、原国家测绘局共同研究制定的《测绘事业单位财务制度》(财工字(1997)451号,以下简称现行《制度》)自1997年1月1日起施行。现行《制度》是依据原《事业单位财务规则》(财政部令第8号,1997年1月1日起在全国施行),结合当时测绘行业发展状况制定的。2012年2月,财政部发布了《事业单位财务规则》(财政部令第68号,以下简称《规则》),并已于2012年4月1日起施行,由此需要对现行《制度》进行修订。一、修订现行《制度》应遵循的原则笔者认为,修订现行《制度》应遵循以下几项原则:1.保持现行《制度》体系框架。多年的财务实践证明,现行《制度》的框架基本可行,不必过多改动,充实内容则可。
Since January 1, 1997, the “Financial System of Surveying and Mapping Institutions” (Cai Gong Zi (1997) No. 451, hereinafter referred to as the “System”) jointly researched and formulated by the Ministry of Finance and the State Bureau of Surveying and Mapping has been implemented. The current “system” is based on the former “Institutional Financial Rules” (Ministry of Finance Order No. 8, January 1, 1997 since the implementation of the country), combined with the development of the surveying and mapping industry was developed. In February 2012, the Ministry of Finance promulgated the “Institutional Financial Rules” (Decree No. 68 of the Ministry of Finance, hereinafter referred to as the “Rules”) and took effect on April 1, 2012, Revised. First, the revision of the current “system” should follow the principle I believe that the revision of the current “system” should follow the following principles: 1. To maintain the current “system” system framework. Many years of financial practice have proved that the framework of the current “system” is basically feasible, and there is no need to make excessive changes to enrich the content.