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随着公共财政体制改革的不断深入,原有的预算法很难适应市场经济的发展要求,2015年1月1日起实施的新预算法为我国行政事业单位的财务管理带来重大影响。新预算法有很多重大突破,本文从新预算法的主要变化入手,论述了新预算法下行政事业单位财务管理存在的问题,然后针对存在的问题提出一些改进建议。
With the continuous deepening of the public financial system reform, the original budget law is difficult to adapt to the requirements of the development of the market economy. The new budget law, effective from January 1, 2015, has had a significant impact on the financial management of our administrative institutions. The new budget law has many major breakthroughs. Starting with the major changes in the new budget law, this article discusses the problems existing in the financial management of the administrative units under the new budget law, and then puts forward some suggestions for the improvement of the existing problems.