本文關(guān)鍵詞： “三公”經(jīng)費 財務(wù)管理 內(nèi)控制度　出處：《山東財經(jīng)大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著近年來我國行政事業(yè)單位“三公”經(jīng)費逐步公開,《黨政機關(guān)厲行節(jié)約反對浪費條例》等規(guī)定的出臺,《中華人民共和國預(yù)算法(最新修訂)》等政策變化以及政府信息公開制度的推進(jìn),都給行政事業(yè)單位財務(wù)管理中“三公”經(jīng)費的管理提出新的要求、新的挑戰(zhàn)。財務(wù)管理工作更要積極改革,應(yīng)對挑戰(zhàn)。本文基于“三公”經(jīng)費公開的背景,查閱了大量資料和相關(guān)文件規(guī)定,結(jié)合G行政事業(yè)單位財務(wù)管理的實際,對G行政事業(yè)單位從財務(wù)管理的組織設(shè)置、人員設(shè)置到財務(wù)運作進(jìn)行分析,找出了在“三公”經(jīng)費管理中存在的預(yù)算編制科目細(xì)化不充分、管理人員素質(zhì)偏低、對“三公”經(jīng)費公開執(zhí)行力不強、公車運行支出難于管理、審計職責(zé)缺失等五個方面的問題。本文著力于從G單位財務(wù)精細(xì)化管理工作的實際出發(fā)分析問題存在的原因,并通過介紹臨沂市A單位、棗莊市X單位以及B高等學(xué)校的3個先進(jìn)財務(wù)管理經(jīng)驗的案例,發(fā)掘與G單位“三公”經(jīng)費管理相適應(yīng)的做法,從中得到啟示。文章最后對如何進(jìn)一步完善G單位“三公”經(jīng)費管理體系提出了六點對策建議：一是加強財務(wù)日常審核,促進(jìn)“三公”經(jīng)費管理規(guī)范化；二是嚴(yán)格控制G單位“三公”經(jīng)費執(zhí)行；三是扎實預(yù)算編制、緊盯預(yù)算執(zhí)行；四是將“三公”經(jīng)費的執(zhí)行情況納入考核范疇；五是健全G單位資產(chǎn)管理系統(tǒng)；六是加強G行政事業(yè)單位財務(wù)內(nèi)控制度。為促進(jìn)G單位財務(wù)管理工作再上新臺階建言獻(xiàn)策。本文在對相關(guān)文獻(xiàn)進(jìn)行總結(jié)的基礎(chǔ)上,以G單位的財務(wù)管理為案例,對“三公”經(jīng)費的管理進(jìn)行了分析,不僅有助于G單位自身財務(wù)管理的提高,而且對行政事業(yè)單位“三公”經(jīng)費的管控具有現(xiàn)實的指導(dǎo)意義。
[Abstract]:In recent years, the "three public" funds of administrative institutions in our country have been gradually made public, and the provisions of the regulations on strict Saving and opposing waste by the Party and Government organs have been issued. The "Budget Law of the people's Republic of China (the latest revision)" and other policy changes, as well as the promotion of the system of disclosure of government information, have put forward new requirements for the management of the "three public" funds in the financial management of administrative institutions. New challenges. Financial management should be actively reformed to deal with the challenges. This paper based on the "three public" funding disclosure background, access to a large number of information and related documents. Combined with the actual situation of financial management in G administrative institution, this paper analyzes the organizational setup, personnel setup and financial operation of G administrative institution. To find out that in the "three public" fund management, the budget preparation subjects are not detailed enough, the quality of the management staff is low, the "three public" funds public execution is not strong, the running expenditure of the bus is difficult to manage. This paper focuses on the analysis of the causes of the problems from the reality of the detailed financial management of the G unit, and introduces the A unit of Linyi City. The cases of three advanced financial management experiences of X unit and B university in Zaozhuang city are explored, which are suitable for the fund management of "three public" units in G unit. Finally, the article puts forward six countermeasures and suggestions on how to further improve the "three public" fund management system of G unit: first, strengthen the daily audit of financial affairs and promote the standardization of "three public" funds management; Second, strictly control the execution of "three public" funds in G unit; Third, solid budget preparation, pay close attention to budget implementation; Fourth, the implementation of the "three public" funds into the scope of assessment; Fifth, improve the G unit asset management system; Six is to strengthen the G administrative institutions financial control system. In order to promote the G unit financial management work to a new level of advice. Based on the summary of relevant literature, this paper takes the G unit financial management as a case. This paper analyzes the management of the "three public" funds, which is not only helpful to the improvement of the financial management of the G unit itself, but also has practical guiding significance to the management and control of the "three public" funds of the administrative institutions.
【學(xué)位授予單位】：山東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F810.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 陳雪峰;;新形勢下行政事業(yè)單位財務(wù)管理創(chuàng)新的研究[J];現(xiàn)代經(jīng)濟信息;2012年23期

，

本文編號：1455340