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随着事业单位政府收支分类改革的深入,公共财政资金的绩效评价体系正在逐步建立。2013年新颁布的《事业单位会计制度》在核算范围、核算内容、科目设置以及报告体系上均有较大的突破和创新,目前事业单位的财务分析体系已不能适应公共财政改革的需要。本文将对财务分析在事业单位中的运用进行探析,有针对性的发现存在的问题,进而提出相应的、有效的策略。
With the deepening reform of government revenue and expenditure classification, the performance appraisal system of public finance funds is being gradually established. The newly promulgated “Accounting System of Public Institutions” in 2013 has made great breakthroughs and innovations in terms of accounting scope, accounting content, subject setting and reporting system. Currently, the financial analysis system of public institutions can no longer meet the needs of public finance reform. This article will analyze the use of financial analysis in public institutions, identify the existing problems, and then put forward corresponding and effective strategies.