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财政部已经公布了新修订的《事业单位财务规则》(财政部令第68号),自2012年4月1日起施行。事业单位财务规则是事业单位财务制度体系中最基本的、最高层次的法规。正确解读财务规则,把握其导向,对新旧规则的顺利衔接和后续会计制度的修订具有现实的意义。新《通则》明确了财务监督的内容、方式、制度和机构,为未来财务监督指明了方向。事业单位的财务监督要贯穿财务活动的整个过程,不仅监督其合法、合规性和经济、效益性,而且具有预警的作用,防范和控制财务风险。因此本文着重探讨新《通则》下事业单位财务风险防范措施。
The Ministry of Finance has promulgated the newly revised “Institutional Financial Rules” (Ministry of Finance Decree No. 68) effective from April 1, 2012. The financial rules of public institutions are the most basic and highest-level laws and regulations in the financial system of public institutions. Correct interpretation of financial rules, grasp their guidance, the smooth convergence of the old rules and the subsequent revision of the accounting system has practical significance. The new General Rules clarify the contents, methods, systems and institutions of financial supervision and set out the direction for future financial supervision. The financial supervision of public institutions should run through the whole process of financial activities, not only to supervise its legalization, compliance and economy and profitability, but also to serve as an early warning function to prevent and control financial risks. Therefore, this article focuses on the new “General” under the institutions of financial risk prevention measures.