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为了弥补长期存在的公共部门财务管理缺陷,世界各国都在积极地进行着相应的变革。在我国,政府体制改革的深入推动着公共部门财务管理的不断完善。但由于受到存留的计划经济体制下粗放型管理模式的影响,目前我国并未建立起系统化、集中化、精细化、持续化的公共部门财务管理控制体系,特别是作为国家政府体系中最基础环节的乡镇,其在财务管理方面存在着许多漏洞,直接影响了政府职能的有效履行,直接影响到乡镇的进一步发展。本文以杭州市某区乡镇作为公共部门代表进行研究,通过调查、分析,从财务会计的角度,针对乡镇在财务管理方面的实施现状,分析其成效与不足,找出成因症结,提出具有针对性、可操作性的建议,望有助于进一步促进我国公共部门更好地进行财务管理,从而更好地为公众服务,并提高绩效。
In order to make up for the long-standing deficiencies in public sector financial management, all countries in the world are actively making corresponding changes. In our country, the deepening of the reform of the government system has promoted the continuous improvement of public sector financial management. However, due to the extensive management mode under the planned economy, there is no systematic, centralized, refined and continuous public financial management control system in our country, especially as the most basic part of the national government system There are many loopholes in the financial management of villages and towns in the link area, which directly affects the effective performance of government functions and directly affects the further development of townships. Based on the investigation and analysis, from the point of view of financial accounting, the paper analyzes the status quo of township financial management and analyzes its effectiveness and deficiencies, finds out the cause of the problem and puts forward the pertinence , Practical advice that could help to further promote better public finances in our public sector so as to better serve the public and improve performance.