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本栏目将陆续展现几位在财政、财务部门工作的人士从事行政事业单位管理会计工作的实务(决算管理部分)。我国有一支庞大的行政事业单位队伍,每年财政支出的80%左右都通过行政事业单位支出。一大批在各级财政、财务部门工作的人士,运用管理会计的技能,以各种管理工具为放大镜和搜索器,及时发现问题,查找原因,对症下药提出改进财政财务管理的意见和建议。希望他们的实务能对同行们提供一些有益的思路和参考。
This column will continue to show that several people working in the financial and financial departments engaged in the administration of public institutions, accounting practices (final management section). Our country has a large contingent of administrative units, and about 80% of annual financial expenditures are paid through administrative institutions. A large number of people working in financial and financial departments at all levels use management accounting skills to find out problems and find out the causes in time with various management tools as magnifying glass and search engine, and put forward suggestions and suggestions on improving financial and financial management. I hope their practice can provide colleagues with some useful ideas and references.