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近年来,各地的预算外企业发展很快,在一些地区,预算外企业的数量已经相当多,甚至超过了预算内企业。加强预算外企业的财务管理,是一项重要的工作。但是,由于这些企业大都是在近几年开办新建的,各项财务管理制度还很不健全,目前大多数预算外企业都比照国营预算内企业财务管理制度执行,而实际上,预算内企业与预算外企业有很大的区别。各地要求建立一套完整的科学的符合预算外企业特点的财务管理制度的呼声很高,有些地区在这方面已进行了积极的尝试。现就预算外企业财务管理的几个问题,谈谈我的看法。一、关于建立预算外企业财务管理制度的问题预算外企业,是指由地方、部门、单位直接投
In recent years, extra-budgetary enterprises in various places have been developing rapidly. In some areas, the number of extra-budgetary enterprises has been quite large, even exceeding the budgetary enterprises. Strengthening the financial management of extra-budgetary enterprises is an important task. However, since most of these enterprises are newly established in recent years, the financial management systems are still far from perfect. At present, most extrabudgetary enterprises are subject to the financial management system of state-run budget enterprises. In fact, Extrabudgetary companies make a big difference. The calls made everywhere to establish a complete set of scientific and financial management systems that are in line with the characteristics of extra-budgetary enterprises are very high. In some areas, some positive attempts have been made in this regard. Now on the financial management of extra-budgetary enterprises several issues, talk about my view. First, on the establishment of extra-budgetary financial management system problems Extra-budgetary enterprises, refers to the local government departments, units directly vote