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为了加强事业行政单位的财务管理,财政部门年初对事业行政单位帐簿实行统一登记、编号,并要求其按季报送帐面余额表,实行财政监督,以防止单位转移资金建立帐外帐。一、事业行政单位实行帐簿登记是新时期财务管理的客观要求 1.资金结构的变化,对财政工作提出了新的要求。改革开放的十年来,事业行政单位的资金结构发生了很大变化,其资金由过去单纯的财政拨款逐步扩大到财政拨款以外的一些其他资金,即自有资金。形成这一资金结构变化的主要原因,一是由于财政管理体制的改革,充分调动了中央和地方两个积极性,为各地方、各部门广辟生财之路创造了条件。二是近些年来国家财力严重不足,国家增开的一些政策性支出
In order to strengthen the financial management of the administrative units, the financial department shall uniformly register and number the administrative books of the administrative units at the beginning of the year and require them to submit the quarterly balance sheet and implement the financial supervision so as to prevent the units from transferring funds to establish the accounts. First, the cause of the administrative units to implement the book registration is an objective requirement of the new era of financial management 1. Changes in funding structure, the financial work put forward new requirements. In the ten years since the reform and opening up, the capital structure of the administrative units of the undertaking has undergone great changes. Its funds have been gradually expanded from past purely financial appropriations to some other funds outside the financial appropriations, namely, self-owned funds. The main reason for this change in the funding structure is that the reform of the fiscal management system fully mobilized the enthusiasm of both the central and local governments and created the conditions for all localities and departments to broaden their means of making money. Second, some state-funded fiscal expenditures have been a serious problem in recent years due to a serious shortage of state financial resources