摘要
通过对事业单位现行财务管理工作中存在的问题进行深入分析,找出制约事业单位财务管理工作发展的原因,并试图提出解决上述问题的途径。从体制和制度因素、内部控制、预算管理、投融资管理等方面分析了事业单位财务管理工作中存在的问题,指出目前的事业单位财务管理制度和事业单位会计制度已经不能适应事业单位改革和发展的需要,成为制约事业单位财务管理工作的瓶颈;事业单位内控制度的建设和执行亟待改进;事业单位预算管理弱化。最后根据研究中发现的问题,结合事业单位财务管理工作的现状,提出解决提高事业单位财务管理水平的政策建议。
This paper studies through the financial management problems existing in public institutions, carry out an in-depth analysis, then identifies the cause constraining the development. In the end, the author gives some suggestions to solve the problems. The paper analyses through many aspects including institutions and systems, internal control, budget management, investment management to find the financial management problems of public institutions, pointing out that the current system of financial management s and accounting system ,which have formed a bottleneck constraining the financial management in public institutions, cannot adapt public institutions reform and development. The internal control and implementation system is urgently needed to be improved, or it will do much great harms to weaken the institutions of budget management. Binding the status quo of financial management in public institutions, the article gives out some suggestions and proposes to improve the financial management level in the end of the article.
出处
《价值工程》
2009年第2期128-131,共4页
Value Engineering
关键词
行政事业单位
财务管理
问题对策
public institution
financial management
proposals
