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随着新《事业单位会计制度》的出台及财政管理体制改革步伐的加快,我国各事业单位的财务管理水平得到了一定的提高。但在个别事业单位日常财务核算中,仍然存在着如预算编制不科学、私设“小金库”、政府采购程序执行不到位等问题。本文通过对目前我国事业单位财务管理中存在问题的进行分析的基础上,就如何提高事业单位财务管理水平提出若干建议。
With the promulgation of the new “Institutional Accounting System” and the acceleration of the reform of the financial management system, the financial management of all institutions in our country has been somewhat improved. However, in the daily financial accounting of individual institutions, there still exist problems such as unscientific budgeting, “small treasuries” and the lack of implementation of government procurement procedures. Based on the analysis of the existing problems in the financial management of public institutions in our country, this paper puts forward some suggestions on how to improve the financial management of public institutions.