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部门预算,是编制政府预算的一种具体制度和方法,它由各级政府的多个部门编制,反映各个政府部门所有的收入和支出。行政事业单位部门预算改革对于财政全额核拨行政事业单位资金使用效率的提升和管理水平的提高具有重大意义,而会计核算是行政事业单位部门预算改革中的关键一环。理论上讲,行政事业单位部门预算改革与会计核算二者之间应相互协调、相互配合,但在实际执行过程中行政事业单位部门预算改革和会计核算并不完全协调。本文通过分析现阶段行政事业单位部门预算改革和会计核算之间存在的问题,提出如何加强单位部门预算改革和会计核算协调工作的对策建议,最终促进行政事业单位的部门预算改革和会计核算的协调发展。
The departmental budget is a specific system and method of compiling the government budget. It is prepared by various departments at all levels of government and reflects all the revenues and expenditures of various government departments. The reform of the budget of administrative departments and departments is of great significance to the improvement of the efficiency of funds utilization and the improvement of management level of administrative departments in charge of the full appropriation of funds. Accounting accounting is a key link in the budget reform of administrative departments and departments. In theory, the budget reform and accounting of the administrative unit should be coordinated and coordinated with each other. However, in the actual implementation process, budget reform and accounting in the administrative unit are not completely coordinated. Based on the analysis of the existing problems between budget reform and accounting in the administrative department, this paper puts forward some countermeasures and suggestions on how to strengthen the budget reform and accounting coordination in the unit department, and finally promote the departmental budget reform and the coordination of accounting in the administrative institutions. development of.