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2014年,我国颁布新预算法。新预算法中,对于行政事业单位财务管理的主要要求是各级政府财政部门应当按年度编制以权责发生制为基础的政府综合财务报告。由此,我国行政事业单位财务管理开启权责发生制为核算基础的时代。在这一背景下,国家财政部于2015年10月印发《政府会计准则——基本准则》,为后续的具体准则奠定了基础。对于行政事业单位财务管理来说,财务管理的主要预算安排为预算编制、预算执行、预算评价,财务管理的主要内容为内部控制、资产管理、财务监督。在新预算法下,这些都将发生较为深刻的变化,相应的也为行政事业单位的财务管理提出了挑战。本文从新预算法对行政事业单位财务管理的主要影响入手,分析了新预算法下行政事业单位财务管理可能存在的问题,进而提出了改进措施。
In 2014, China promulgated a new budget law. In the new budget law, the main requirement for the financial management of administrative units is that the financial departments at all levels of government should prepare annual consolidated government financial reports based on accrual basis. As a result, China’s administrative institutions to open the financial management rights and accrual basis for the accounting era. In this context, the Ministry of Finance issued the “Government Accounting Standards - Basic Guidelines” in October 2015, laying the foundation for the subsequent specific guidelines. For the financial management of administrative units, the main budget management of financial management is budgeting, budget implementation and budget evaluation. The main contents of financial management are internal control, asset management and financial supervision. Under the new budget law, these will all undergo profound changes. Correspondingly, these will also pose challenges to the financial management of administrative units. This article starts with the main impact of the new budget law on the financial management of the administrative institutions, analyzes the possible problems in the financial management of the administrative units under the new budget law, and then puts forward the improvement measures.