棋牌大全下载安装

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                      • 当前位置: 代写一篇论文多少钱 > 会计论文 > 新形势下事业单位财务管理存在的问题与思考

                        新形势下事业单位财务管理存在的问题与思考

                        时间:2019-03-02 13:47作者:童文娟
                        本文导读:这是一篇关于新形势下事业单位财务管理存在的问题与思考的文章,事业单位是一个非营利性的组织,其是我国相关组织通过国家资金使用而组建的社会服务组织,它主要以社会公益为目的,以教育、科技、文化等活动为主要内容,不具有盈利性。

                          摘    要: 棋牌大全下载安装财务管理随着我国社会一系列的改革和发展而产生了一些新的特点,但与此同时也会出现一些不足及问题。对此,为了更好地适应和满足我国新体制的前进发展,就要加强对其的管理和建设。尤其是对行政事业单位的这项管理,一定要将内部的财务管理制度建立完善,对日常的收支行为要进行严格的规范。因为这不单单是我国现今财政改革的需求,更是我国现今及未来社会建设的要求。所以,一定要对新形势下行政事业单位产生的一些新特点及问题有充分、正确的认识,同时也要对财务管理新的建设发展思路积极展开探索分析。

                          关键词:棋牌大全下载安装 事业单位; 财务管理; 新思路;

                          SHIYEDANWEISHIYIGEFEIYINGLIXINGDEZUZHI,QISHIWOGUOXIANGGUANZUZHITONGGUOGUOJIAZIJINSHIYONGERZUJIANDESHEHUIFUWUZUZHI,TAZHUYAOYISHEHUIGONGYIWEIMUDE,YIJIAOYU、KEJI、WENHUADENGHUODONGWEIZHUYAONEIRONG,BUJUYOUYINGLIXING。QINEI、WAIBUDEHUANJINGDOUYIZAIWOGUOGUOSHEHUISHICHANGJINGJIDECHIXUFAZHANXIAFASHENGLEZHIDEGAIBIAN,ZIZHUJINGYING、ZIWOFAZHANHEYUESHUXINMOSHIYIZHUBUXINGCHENG,ZAIZHEIZHONGQINGKUANGXIA,GAIDANWEICAIWUGUANLISUOQIDEZUOYONGJIUYUELAIYUEZHONGYAO。DANXIANXIAZAIYIXIEGUANNIAN、ZHIDU、RENYUANSUZHIDENGFANGMIANRENGRANDOUCUNZAIZHEWENTI。YINCI,JIAQIANGGAIDANWEIXINXINGSHIXIADECAIWUGUANLIGONGZUOJIWEIZHONGYAOYUJINPO。

                          1 、事业单位财务管理的意义

                          YISHIDUIYUSUANDEZHENGQUEXINGYOUJIDADEBAOZHANG。YUSUANDUIYUGAIDANWEILAISHUOSHICAIWUGONGZUOJINXINGDEKAISHI,ZAIDALIANGYANJIUDIAOCHAZHIXIAZHANKAIYUSUANBIANZHI,ZHENGQUEDUIGAIDANWEIXIANIANDUJIXIAJIEDIANDEFAZHANJINXINGPANDUAN,JINERZHUNQUEJIANGSUOXUZIJINDEQINGKUANGYUSUANCHULAI,BINGZHENGQUEZUOCHUQIDECAIZHENGYUSUAN。ERSHIBAOZHENGGAIDANWEISHIYEDEFAZHAN。GAIDANWEIZHUYAODERENWUJIUSHIWEIWOGUOGEDASHEHUISHIYEDEWENDINGFAZHANTIGONGBAOZHANG,ERZHEIXUYAOGUOJIAYICAILIJINXINGDALIDEZHICHI,GAIDANWEICAIWUGUANLISUOYAOZUODEJIUSHIJIJIGUANCHEHELUOSHIDANGHEGUOJIADEFANGZHENZHENGCE,KEXUEHELIDIDUIGEXIANGZIJINZHANKAITONGCHOUANPAI,JINERJIANGGEXIANGSHEHUISHIYEZHENZHENGLUOSHIDAOSHICHU。SANSHINENGYOUXIAODITISHENGCAIZHENGZIJINDEYUNYONGXIAOYI。CAIZHENGXINGZIJINZUOWEIGAIDANWEIZUIZHUYAODEZIJINHUOQUQUDAO,JIUBIXUYAOJIANGQIDEZUOYONGZHENZHENGCHONGFENDIFAHUICHULAI。DUICI,JIUXUYAOYICAIWUGUANLIDEBUDUANWANSHANJIQIANLIWAJUELAIKAIYUANJIELIU,YISHAOQIANBANDUOSHI,JIANGSHIYONGXIAOYIJINYIBUTISHENG,NULIHUODEGENGDUODECHENGGUO,BINGTUIJINSHEHUIQUANMIANDEFAZHAN。

                          2、我国新形势下事业单位财务管理存在的问题

                          2.1 、落后的财务观念及不健全的管理体制

                          XIANXIARENGYOUYIXIEXINGZHENGDANWEIDELINGDAODUICAIWUGUANLIGONGZUOMEIYOUJIAYIHENDADEZHONGSHI,BUJINQUEFAGAIXIANGGUANLIDEYISHI,HAIDUIQIXIANGGUANDEYIXIEZHENGCEJIFALVGUIFANBUSHIHENLEJIE,JINERSHIDEZHIFAYISHIYEBUSHIHENQIANGLIE。RICHANGDEYEWUGUANLIZHONGMEIYOUHENHAODIJIANGCAIWUGUANLIJIEHEQILAIJINXING,JIUDAOZHICAIWUGUANLIWUFAZHENZHENGJIANGQISUOJUYOUDEFUZHUJUECEXINGJIJIANDUKONGZHIGONGNENGFAHUICHULAI。YUCITONGSHI,GAIDANWEIHENDUODOUZHISHIDUIYIXIEJICHUXINGDEGONGZUOJIYULEZHONGSHI,RUSHENPIGEXIANGJINGFEISHOUZHIDECHENGXUDENG,ERJIANGYUSUAN、ZICHANDEGUANLIJICAIWUDEFENXISUOHULVE,ZHEIJIUSHIDECAIWUSUOKAIZHANDENEIRONGBIJIAOJIANDAN。SHIYEDANWEIZHANKAIZHEIYANGDECAIWUGUANLIJIUWUFAYUWOGUOXIANXIADESHICHANGJINGJIHUANJINGXIANGSHIYING,BUZHONGSHIZIJINDESHIYONGQINGKUANG,BUWANSHANGUANLITIZHIDEWENTI[1]。

                          2.2 、对预算编制不够重视、收支管理不规范

                          我国财政部每年都会就部门的预算编制来制定相关的政策及编制规范,这就需要事业单位每年都要依据上一年度的预算执行情况及其发展所需来精确测算并编制下一年的财务收支预算。但是,有很多编制部门不能在展开编制预算时客观地来对自身单位事业进行分析,只是单纯地以增加预算来展开编制,进而就容易出现预算编制失真的现象。此外,有些事业单位不规范的资金收支管理,就会导致在展开统一核算时没有将事业收入计入到单位的预算中。同时,有些事业单位没有展开严谨的支出审批制度,将资金用途进行随意的变更,并擅自将开支范围扩大,进而造成了单位经费出现用前松、用后紧的状况[2]。
                         

                        新形势下事业单位财务管理存在的问题与思考
                         

                          2.3 、使用效率较低的财政资金

                          YOUYUSHIYEDANWEIGAIGEZAIXIANXIASHIYIGECHUQITANSUO、FAZHANDEJIEDUAN,ZAIQIPINGCHANGDECAIWUGUANLIZHONGJIUQUEFAKEXUEHELIDEGUANLIFANGFAJISHOUDUAN,TONGSHIGAIXIANGGUANLIGONGZUOZAIDUIZIJINDEYUSUANSHANGCHANGHUIYUSHIJICAIZHENGSHOUZHIQINGKUANGCHUXIANJIAODADEPIANCHA,CAIZHENGJINGFEIJINGCHANGHUICHUXIANCHAOZHI,BUNENGJIANGGAIXIANGGUANLIDEKONGZHIHEJIANDUZUOYONGCHONGFENDIFAHUICHULAI。SUIRAN,SHIYEDANWEIDECAIWUJINGFEIGUANLIWANGWANGDOUSHISHIHOULAIJINXINGHESUANDE,DANDUIYUZIJINSHIYONGQIANQUEFAYUCEHEJIANGUAN,JINERZAIHENDACHENGDUSHANGJIANGDILEZIJINDESHIYONGLV。CHUCIZHIWAI,YOUXIESHIYEDANWEITONGCHANGZHIDUIZHANGMIANJINGFEIDEPINGHENGYUFOUJIAYIZHONGSHI,ERDUIZIJINYONGWANGHECHUBUYUYIGUANZHU。YISHANGDOUSHIZAOCHENGSHIYEDANWEIJINGFEIBUGOUYONG、ZIJINSHIYONGXIAOLVDIDEYIXIEZHUYAOYUANYIN。

                          2.4 、事业单位财务人员的专业素养低,管理及财务工作差

                          SHIYEDANWEIZAIGANGDECAIWURENYUANYOUHENDUODOUMEIYOUJINGGUOZHENGSHI、XITONGDECAIWUZHISHIPEIXUN,RENYUANZHUANYESUZHISHUIPINGCENGCIDUO,LILUNZHISHIHEJINGYANBUFENGFU、DIANSUANHUACAOZUOZHANGWODUBUGAO、GUANLILINIANJIFANGFAYEDOUXIANGDUILUOHOU。RUZAITIANZHIJIZHANGPINGZHENGSHIHUICHUXIANLOUTIAN、DUOTIANDENGXIANXIANG;HUIJIZHANGHUZAISHEZHISHIDEBUWANSHAN;JINXINGBUGUIFANDEYUANSHIPINGZHENGSHOUSHOUJIHUIJIZHANGBUSHIYONG;ZHANKAIBUYANGEDEZICHANQINGCHAGUANLIYIJISUOBIANZHICHUDECAIWUBAOBIAODADOUBUWANZHENGDENG。HAIYOUBUFENSHIYEDANWEIDEHUIJIBAOGAOBIANZHISHIZAIQIDANWEILINGDAODESHOUYIXIAZHANKAIDE,ZHEIJIUSHIDEZHEIXIANGBIANZHIGONGZUOSANGSHILEQISUOJUYOUDEFENXIGONGNENG。

                          2.5、 不健全的会计监督机制

                          NEIBUDESHENJISHIQIKONGZHIGUOCHENGZHONGJIWEIZHONGYAODEYIGENEIRONG,DANDABUFENSHIYEDANWEIDOUMEIYOUDUIQIKAISHEXIANGYINGDEGANGWEI。SUIRAN,YEYOUYIXIESHIYEDANWEIKAISHELEGAIGANGWEI,DANYOUYULINGDAODUIQIBINGMEIYOUJIAYIZHONGSHI,JIUSHIDEQIYOURUXUSHE、JINERSHIDENEIBUJIANDUDEZUOYONGWUFAZHENZHENGFAHUICHULAI。DUICONGYERENYUANZHIYEZIGEMEIYOUYANGEDEYAOQIU,QIEDUIHUIJIFAGUIDEYIXIEYAOQIUYEMEIYOUYANGEZUNSHOU,SHENZHIANPAIYIXIEBUDONGCAIWU、SHENJIZHISHIHECAOZUODERENYUANLAIZHANKAICIXIANGGONGZUO。CHUCIZHIWAI,YINYIXIELINGDAOGANBUZISHENMEIYOUHENHAODEJINGJIFAGUIYISHI,JIUYANZHONGZAOCHENGLECAIWUZHUGUANBUMENJIANDUGONGNENGDEQUESHI,JINERDAOZHIWEIFAWEIGUICAOZUOJICAIWUXINXISHIZHENDENGXIANXIANGDECHUXIAN,ZHEIDOUDUISHIYEDANWEIDEJIANKANG、WENDINGFAZHANYOUBULIDEYINGXIANG。

                          3、 新形势下事业单位财务管理工作的思考

                          3.1、 事业单位转变思想,开拓财务管理新思路

                          ZAIWOGUOXIANJINSHEHUIJINGJITIZHIDEJIANSHEYUWANSHANXIA,SHIYEDANWEIYEJIANJIANSUIZHIZOUXIANGSHICHANG,JINXINGZHONGXINDEFENLEI,YIYOUYIBUFENZOUXIANGSHICHANG,BINGYIWANCHENGQIYEHUADEZHUANBIAN,HAIYOUYIBUFENZHENGZAIJIANRUOZHENGFUDEBOKUANXINGWEI,BINGZHUJIANZAIWANCHENGQIYEHUADEZHUANBIAN,TONGSHIHAIYOUJIXIAODEYIBUFENRENGYOUZHENGFUQUANEBOKUANLAIJINXINGWANQUANGONGYIHUADESHIYE。WOGUOZHENGZAIYIZHENGFUBOKUANWEIZHU,DUOQUDAOJINGFEICHOUCUOWEIFUDEXINMOSHIJINXINGFAZHAN。ZAIZHEIYANGDEFAZHANXINGSHIXIA,SHIYEDANWEISHOUXIANXUYAOBINGQIJIUYOUDESIXIANGGUANNIAN,KAITUOFAZHANXINDECAIWUGUANLISILU,YIGUANLIXINGHUIJIZHUJIANJIANGJIUYOUDEHESUANBAOZHANGXINGHUIJIZHIDUSUOQUDAI,YICILAIJIANGCAIWUGUANLIXINDELINIANJINEIRONGTIANJIADAOJIUYOUDEGONGZUOZHINENGYUFANWEINEI。TONGSHI,JIANGXINDEXIAOYILICAILINIANSHULIZHISHIYEDANWEINEIBU,BINGBUDUANDUISHEHUIFAZHANDEBIANHUAJICAIWUGUANLIDEBIANHUAJINXINGZONGHEFENXI,JINERSHISHIYEDANWEIDEGAIXIANGGUANLIYUXINXINGSHIDEBIANHUAXIANGSHIYING。

                          3.2 、优化创新财务管理模式,建立财务内控体系

                        棋牌大全下载安装   GAIDANWEISUOYOUHUACHUANGXINDECAIWUGUANLIMOSHI,KEYITONGGUOQIYENEIBUCAIWUKONGZHIZHIDUDEYINRULAIZHANKAI,BINGJIANLIZISHENDANWEITESEMINGXIANDENEIKONGZHIDU。CAIWUNEIKONGZHIDUZHUYAOYIWEIDANWEICAIWUTIGONGYOUXIAOBAOZHANGWEIMUDE,BINGWEICAIWUZILIAOZAIWOGUOFALVFAGUIFANWEINEIDEZHENSHIXINGHEKEKAOXINGTIGONGBAOZHENG,SHIZIJINDELIYONGLVNENGHENHAODITIGAO。DUIGAIXIANGZHIDUDEZHIDING,SHOUXIANYAOJIANLIQINEIKONGDETIXI,YIJUSHIYEDANWEIDUJUDETESHUXINGZHILAIYOUHUAWANSHANCAIWUSHENHEDELIUCHENG,JIANGGEGEGONGZUORENYUANDEZHIZEJINXINGMINGQUEDEHUAFEN,BINGJIANGGONGZUODEBIAOZHUNJINXINGQUEDING,YOUQISHIGANGWEIDEZHIZEJIZHIJIJIANGCHENGJIZHIDENG。YIJIANLIJIANQUANDETIXILAISHIXIANQUANFANGWEIDEGUANLI,TONGSHIHAIYAOWEIQISHIYONGXINGTIGONGBAOZHANG。YIJUSHIYEDANWEIGAIGEHOUDEJINGYINGMOSHILAIJIANSHENEIKONGZHIDU,RUYINGLIXINGZHIDESHIYEDANWEIZENGJIA,ZHEIJIUYAOZHANKAIQIANQIXIANGMUDEDIAOCHAJIYUSUANHECHA,DUIQISUOYUNYONGZIJINDEQUXIANGYAOMINGQUE,SHIQIBAOCHIGUIFANQIEBAOCHITOUMING,QIEYAOWEIXIANGMUDESHOUYITIGONGBAOZHANG。TONGSHIGUANCHEZHIXINGCAIWUNEIKONGZHIDUSHI,YAOJIANGQIYUSHIYEDANWEIDERICHANGJIRENSHIGUANLIZHIDUXIANGXIEDIAO,ZUODAOXIANGHUGUANTONG、ZHIYUEJIJIANDU。

                          3.3 、国有资产管理制度的完善,资产程序的规范化

                        棋牌大全下载安装   DUIYUGUOYOUZICHANGUANLIDEZHIDING,GUOJIADUIQIYOUXIANGGUANDEGUIDING。ZUOWEIGONGYIFUWUXINGDEDANWEI,DUIGUOJIAJIDIFANGXIANGGUANDEGUOYOUZICHANFALVFAGUIYAOYANGEZUNZHAO,BINGZAIQIYAOQIUXIAJIANLIHUOYOUHUAWANSHANZISHENDEZICHANGUANLIZERENZHI,BINGDUIXIANGGUANBUMENDEZHIZEZHANKAIMINGQUE,TONGSHIYANGEGUIFANSHIYEDANWEIZICHANDESHOUZHI、HUABO、CHUZHIJIDIYADENGXINGWEIDECAOZUO。

                          3.4 、加强对财务的审核监督,提高监管水平

                          YOUYUYIWANGDOUSHISHENJIBUMENDUICAIWUJINXINGDESHENJIJIANCHA,JIUDAOZHISHIYEDANWEIZISHENZAIZHEIXIANGGUANLIDEJIANDUSHANGXIAOGUOBIJIAOCHA,YINCI,SHIYEDANWEIJIUXUYAOJIANLIHUOYOUHUAWANSHANSHENHEJIANDUZHIDU,YICILAIJIAQIANGDUIRICHANGGUANLIDEJIANDU。SHENHEJIANDUDENEIRONGYAOJIANGCAIWULIANJINXINGYANSHEN,BUNENGZHIXIANYUCAIWUZHANGMIANNEIRONGDEJIANDU。TONGSHI,WEIQUEBAOCAIWURENYUANNENGJINXINGGONGPINGGONGZHENGDEGONGZUO,JIUXUYAOSHENHERENYUANTONGGUODUOFANGMIAN、DUOCENGCIDEXUEXILAITISHENGZISHENDEZHUANYE、ZHIYESUZHI,YICILAIJINXINGGAOZHI、YOUXIAODECAIWUGUANLIJIANDU。

                          3.5 、提升大项目建设支出效益的评价体系设计

                          ZAIZHANKAIXIANGMUJIANSHESHI,SHIYEDANWEIJIAQIANGDUIQICAIWUDEJIANGUANSHIJIYOUBIYAODE。TONGSHI,JIANSHEXIANGMUDAXIANGZHICHUXIAOYIDEPINGJITIXIJIANSHEYESHICAIWUGUANLIXUYAOJIAQIANGDEYIXIANGZHONGYAONEIRONG。YIJINGJIXIAOYIPINGJIATIXILAIKEXUEDEDUIDAXIANGMUJIANSHEZHICHUDEKEXINGXINGJINXINGFENXI,ZHEIBUJINSHISHIXIANGMUSHOUZHIQIADANGHEFADEYIBAOZHENGDEZHONGYAOJICHU,YESHIDAXIANGMUJIANSHEZHICHUDEYIANQUANBAOZHANGDEZHONGYAOQIANTI。

                          3.6、 加强相关财会人员各方面的培训,提升其职业素质

                          CAIWURENYUANZHIYESUZHIDEYOUXIAOTIGAODUISHIYEDANWEIZIJINSHIYONGLVDETISHENGQIZHEJIDADECUJINZUOYONG。DUICI,SHIYEDANWEIYAOCONGNEIBUKAIZHANDUICAIWURENYUANDEPEIXUN,YICILAISHIGUANLILINIANDEYIJINYIBUDEGENGXIN,BINGSHIZHUANYEJIZHIYESUYANGDEDAOJIAODADETISHENG,TONGSHIYAOTONGGUOPEIXUNLAIJIASHENDUICAIWUGONGZUONEIRONGSHANGDEFENXIYUPANDUAN,RUDUIZIJINSHIYONGDEYONGTUDENG。CHUCIZHIWAI,DUIXIANGGUANLINGDAOCAIWUGUANLIDERENSHIYEYAOJIAYIQIANGHUAHETISHENG,YAOBANGZHUXINGCHENGLIANGHAODECAIWUGUANLIYISHI,JINERCUSHISHIYEDANWEIDEGAIXIANGGUANLIGENGJIAGUIFANHEBIAOZHUN。

                          4 、结语

                        棋牌大全下载安装   SUIZHEWOGUOGEFANGMIANGAIGEDEJINYIBUSHENHUA,SHIYEDANWEINEI、WAIBUDEHUANJINGDOUSUIZHIFASHENGLEBENZHIXINGDEYIXIEBIANHUA,LIRU,FUWUDEDUIXIANG、FANGFAJIZIJINQUDEDETUJINGDENG。YINCI,SHIYEDANWEIJIUYAOSHIZISHENDECAIWUGUANLIMOSHIGENGJIAXIANJINJILINGHUO,KEYIZHENDUIGUANLIDEMUBIAO、NEIRONGJISHOUDUANDENGFANGMIANLAIZHANKAISIKAO,YICILAIJINGENWOGUOJINGJIFAZHANDEBUFA。

                          参考文献

                          [1] 张霞.浅谈行政事业单位财务管理存在的问题与对策[J].纳税,2019(15).
                          [2] 孙镔.从财务管理角度分析行政事业单位预算执行新思路[J].财会学习,2019(30).

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