新形势提出新要求随着我国经济体制改革的不断深入,各级各类行政事业、大中型国有企业单位的财务管理逐渐步入良性发展的轨道,尤其是行政事业单位的财务管理,实行了“收支两条线”、罚缴分离、票款分离,而且县级财政实行了财务统管,成立了会计核算中心,这样一来进一步整治了经 New Situation Put Forward New Requirements With the continuous deepening of China’s economic reform, the financial management of large and medium-sized state-owned enterprises at all levels and all kinds of administrative undertakings gradually entered the track of sound development, especially the financial management of administrative units, and implemented the “ Two lines of revenue and expenditure, ”separation of fines and separation of fare and separation, and the county-level finance has implemented financial control and set up an accounting center so as to further improve the economy