论文部分内容阅读
随着政府公共职能的逐步转变和公共财政体系不断完善,社会公众对政府提供公共产品和公共服务的效率和质量提出了更高的要求,如何进一步改进行政事业单位财务管理成为当前亟待解决的重要课题。本文基于广西公共财政体制改革不断推进的客观环境,结合近年来广西财政厅对区直行政事业单位开展的财政检查情况,对当前行政事业单位财务管理中不适应政府公共职能转变和公共财政体制改革的问题及原因进行分析,并就如何进一步加强和改进行政事业单位财务管理,提高公共产品和服务效率和质量进行了探讨。
With the gradual transformation of public functions and the continuous improvement of the public finance system, the public has put forward higher requirements on the efficiency and quality of public goods and public services provided by the government. How to further improve the financial management of administrative institutions has become an urgent issue to be solved urgently Question. Based on the objective environment of Guangxi’s public finance system reform and the financial inspection carried out by the Guangxi Department of Finance to the direct administrative units in the past few years, this paper analyzes the current financial situation of administrative units that are not suitable for the transformation of government’s public functions and public financial system reform Problems and causes of the problems, and how to further strengthen and improve the financial management of public institutions and improve the efficiency and quality of public goods and services were discussed.