论文部分内容阅读
行政事业单位的收支情况与人民群众的利益紧密相关。因此,保障行政事业单位会计信息的真实性具有重要的意义。行政事业单位的资金使用情况一致是各界备受关注的焦点,实事求是地说行政事业单位的预算资金在使用情况上也存在一定的弊端,曾经也出现过部分人员对预算资金非法转移成预算外资金,进而对资金进行“寻租”。面对这样的问题,国家出台了一系列预算改革措施,从一定程度上遏制了这种弊病。基于此,本文分析了当前行政事业单位预算会计制度存在的问题,进而对预算会计制度的改革给行政事业单位的会计带来了怎样的影响进行了阐述。以期为行政事业单位的会计工作提供一定的指导性建议。
The revenue and expenditure of administrative units are closely related to the interests of the people. Therefore, to ensure the authenticity of administrative accounting information is of great significance. The consistent use of funds by administrative institutions is the focus of attention from all walks of life. To be realistic, there are some drawbacks in the use of budgetary funds of administrative units. There have also been some cases where personnel illegally transferred budget funds to extrabudgetary funds , And then funds “rent-seeking ”. Faced with such a problem, the state has promulgated a series of budget reform measures, to a certain extent, curbed this shortcoming. Based on this, this article analyzes the existing problems in the budget accounting system of administrative units, and then explains how the reform of budget accounting system affects the accounting of administrative units. With a view to providing some guidance for the accounting work of administrative institutions.