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为了进一步适应我国财政改革和新时期行政事业单位财务管理的需要,促使行政事业单位会计核算行为更加的规范,新的《行政单位会计制度》(2014)和《事业单位会计制度》(2013)陆续出台,在继承原有制度合理性的同时,重点针对财政改革和管理进行了创新,并不断深化公共财政改革,提高行政事业单位财务管理水平。本文以下从财政管理的角度出发,针对行政事业单位会计制度改革进行分析,并提出相应地思考建议。
In order to further adapt to the needs of fiscal reform in our country and the financial management of administrative units in the new era, we should promote more standardized accounting practices in administrative units. The new Administrative Unit Accounting System (2014) and Institutional Accounting System (2013) Introduced, while inheriting the rationality of the original system, we focused on the innovation and management of fiscal reform and constantly deepened the reform of public finance so as to improve the financial management of administrative institutions. The following from the financial management point of view, the reform of the accounting system for administrative institutions to carry out an analysis and put forward the corresponding thinking and suggestions.