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行政事业单位的新会计制度是2013年1月1日正式实施的,在新制度和旧制度交替之际,会出现衔接不紧密的情况,对财务管理工作带来一定的消极作用。财务管理作为行政事业单位资金管理的重要途径,对日常的经济活动具有重大的意义。因此,本文以新会计制度为背景分析行政事业单位财务管理的现状,根据现状中呈现出的问题,提出相应的措施,达到提升财务管理水平的目的。
The new accounting system of the administrative institutions was formally implemented on January 1, 2013. When the new system and the old system are replaced, there will be a situation in which the convergence is not tight, which will have a negative effect on the financial management. As an important way of financial management of administrative institutions, financial management is of great significance to daily economic activities. Therefore, based on the new accounting system, this paper analyzes the status quo of financial management in administrative institutions, and puts forward corresponding measures according to the problems present in the status quo so as to achieve the purpose of improving financial management.