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文章从《事业单位财务规则》修订后预算管理的重要性、单位收入和支出管理要求、专用基金的提取使用规定、事业单位结转和结余管理规定、事业单位资产和负债管理制度、事业单位财务监督机制等方面进行解读,通过新旧《规则》对比,以期清晰地认识到修订后的《规则》涉及面广、修订内容多,对于规范事业单位财务行为、加强基础工作、完善事业单位内部财务管理办法,加强事业单位内部控制体系建设,提高财务管理水平,推动事业发展,具有十分重要的意义。
The article from the “financial rules of institutions” after the revision of the importance of budget management, unit income and expenditure management requirements, the use of special fund withdrawals and regulations, institutions carry-over and balance management regulations, institutions, assets and liabilities management system, financial institutions Supervision mechanisms and other aspects of the comparison, through the comparison of the old and the new “rules”, with a view to clearly recognize the revised “Rules” covers a wide range of amendments to regulate the financial behavior of institutions, to strengthen basic work, improve the internal financial management institutions Measures, to strengthen the internal control system of institutions, improve the level of financial management, promote the development of the cause, has very important meanings.