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近年来,随着我国事业单位的改革与发展,事业单位活力有所增强,事业单位财务也面临着更加复杂的局面,并且事业单位新会计制度的颁布与实施使得会计核算日益复杂,会计数据也日益丰富,为了充分利用现有的财务数据,全面系统地分析事业单位财力资源的配置状况,掌握事业单位财务运行的总体绩效,有必要对事业单位的财务运行绩效进行评价。本文在研究、界定事业单位财务运行绩效基本内涵的基础上,分析影响事业单位财务运行绩效的主要因素,构建适应事业单位财务运行绩效评价的指标体系,然后提出了相关的对策建议。
In recent years, with the reform and development of public institutions in our country, the vitality of public institutions has been enhanced, and the financial affairs of public institutions have also been faced with more complicated situations. The promulgation and implementation of the new accounting system in public institutions have made accounting more complicated and the accounting data In order to make full use of the existing financial data, and comprehensively and systematically analyze the allocation of financial resources in public institutions, and to grasp the overall performance of public institutions in financial operation, it is necessary to evaluate the financial operation performance of public institutions. On the basis of studying and defining the basic connotation of financial operation performance of public institutions, this paper analyzes the main factors that affect the financial operation performance of public institutions, constructs an index system which adapts to the financial performance evaluation of public institutions, and then puts forward some countermeasures and suggestions.