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事业单位的财务管理是事业单位工作的核心,也是各项工作能够顺利开展的根本保证。随着我国财务制度的不断改革深化,事业单位的财务管理取得了一定的成效,但是也存在着诸多问题,如财务预算不科学、财务核算不规范和财务报告体系不完善等。笔者分析,这主要是由于财务管理意识薄弱、财务预算缺乏刚性控制、事业单位没有严格实施收入管理机制造成的,针对这些问题,笔者提出了改革粗放型管理,树立现代理财观念;健全预算监督体系,加强预算管理;重视会计基础工作,巩固财务管理的基础的建议。
The financial management of institutions is the core of the institution’s work, but also the fundamental guarantee that all work can be smoothly carried out. With the continuous reform and deepening of China’s financial system, some achievements have been made in the financial management of institutions, but there are also many problems such as unscientific financial budget, irregular financial accounting and incomplete financial reporting system. The author analyzes that this is mainly due to the weak awareness of financial management, the lack of rigid control of the financial budget and the failure of institutions to strictly implement the revenue management mechanism. In response to these problems, the author proposes extensive reforms in management and the concept of modern financial management, and a sound budget monitoring system , Strengthen budget management; pay attention to the basic accounting work to consolidate the basis of financial management recommendations.