论文部分内容阅读
为适应我国财政体制改革的逐步深化和行政单位财务内外部环境的不断变化,财政部2012年12月6日正式颁布新《行政单位财务规则》(以下简称新《规则》),并于2013年1月1日起施行。这是行政单位财务制度进行的一次重大改革,必将对财政管理和行政单位财务工作产生深远的影响。本文试从三个方面阐述新规则修订的背景,新旧规则的变化及对单位财务管理工作的积极意义。一、行政单位概念及其财务管理工作的特点
In order to meet the gradual deepening of China’s financial system reform and continuous changes in the financial internal and external environment of the administrative units, the Ministry of Finance formally promulgated the new “Financial Regulations of the Administrative Units” (hereinafter referred to as the “new Rules”) on December 6, 2012 and issued the " January 1 will come into effect. This is a major reform carried out by the administrative unit’s financial system and will surely have a profound impact on the financial management and the financial work of the administrative units. This article tries to explain the background of the revision of the new rules, the changes of the old and the new rules and the positive significance to the financial management of the unit from three aspects. First, the concept of administrative units and their financial management features