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财务是行政事业单位的一项重要管理工作,完善现行的财务规则是提高行政事业单位财务管理水平的重要措施。根据《国务院关于〈事业单位财务规则〉的批复》,财政部对《事业单位财务规则》进行了修订,修订后的《事业单位财务规则》于2013年1月1日开始生效。本文从行政事业单位在财务管理容易出现的问题入手,对新行政事业单位财务规则的改进之处和重要意义进行了分析。
Finance is an important administrative work of administrative units, improve the existing financial rules is to improve the financial management level of administrative units an important measure. According to the Reply of the State Council on the Financial Rules of the Institutions, the Ministry of Finance amended the Financial Rules of the Institutions, and the revised Financial Rules of the Institutions came into force on January 1, 2013. This article starts with the problems that administrative institutions are apt to appear in the financial management and analyzes the improvement and significance of the financial rules of the new administrative units.