| 浅谈财务集中核算模式下如何加强行政事业单位的财务监督与管理 |
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| 作者姓名： | 齐岩 |
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| 作者单位： | 中国气象局资产管理事务中心, 北京 100081/财政科学研究所研究生部, 北京 100142 |
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| 摘 要： | 财务集中核算制是我国财政改革的重要举措,是一种集会计核算、监督和服务于一体的财务管理形式。文章对行政事业单位采用财务集中核算模式后在财务监督与管理方面存在的问题进行分析,同时提出了相应的完善对策。
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| 关 键 词： | 行政事业单位 财务集中核算 财务监督与管理 |
| 收稿时间： | 2015/10/28 0:00:00 |
DISCUSSION ON HOW TO STRENGTHEN THE FINANCIAL SUPERVISION AND ADMINISTRATION UNDER THE INTEGRATED FINANCIAL SETTLEMENT PATTERN |
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| Authors: | Qi Yan |
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| Institution: | Asset Management Business Center,China Meteorological Administration, Beijing 100081,China |
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| Abstract: | As an important measure of fiscal reform in China, financial centralized accounting system is a financial management method that integrates accounting, supervision and service together. This article analyzed the problems existing in financial supervision and management in administrative institutions that have already adopted financial centralized accounting system, and put forward corresponding improvement measures. |
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| Keywords: | administrative institutions financial centralized accounting system financial supervision and management |
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