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事业单位是我国社会管理和公共服务职能的主要载体,是传统体制下形成的由政府直接投资和管理的公共部门,是政府经济和社会管理的重要组成部分。社会公益类事业单位是为实现社会公共利益和国家长远利益举办的、面向社会提供公益产品和公共服务的事业单位。随着事业单位分类改革的推进,社会公益类事业单位的资金渠道等各方面都将发生深刻变化,相应地,财务管理方面也应进行相应改革完善,以更好地适应社会公益类事业单位财务管理特殊性的要求。因此在事业单位分类改革的趋势下,研究社会公益类事业单位财务管理问题具有其必要性和现实意义。本文深入分析了公益类事业单位的改革趋势及财务管理改革在其改革中的意义,并探讨了财务管理中存在的问题,最后,在其基础上提出了公益类事业单位财务管理改革的措施。
Institutions are the main carriers of social management and public service functions in our country. They are the public sectors directly invested and managed by the government formed under the traditional system and are an important part of the government’s economic and social management. Social public welfare institutions are public institutions and institutions that provide social services and public services for the realization of social and public interests and the long-term interests of the country. With the promotion of the reform of public institutions, the public welfare institutions will have profound changes in their funding channels. Correspondingly, the financial management should also be improved and perfected so as to better meet the needs of social public welfare institutions Manage special requirements. Therefore, under the trend of taxonomy reform in public institutions, it is necessary and practical to study the financial management of social public welfare institutions. In this paper, the reform trend of public welfare institutions and the significance of financial management reform in their reform are analyzed in depth, and the problems in financial management are discussed. Finally, the measures to reform the financial management of public welfare institutions are put forward.