CAJ | 학술논문

由于我国行政体制和事业体制改革的不断深化，以部门预算、国库集中支付、政府采购等为核心的财政管理体制改革，对行政事业单位的会计核算和财务管理提出了新的更高的要求。因此，充分认识和认真研究新形势下行政事业单位财务管理的特点和出现的新课题，积极探索行政事业单位财务管理改革的新路子，是当前深化财政改革，铲除滋生腐败土壤的一项重大课题。为加强行政事业单位财务管理，就当前行政事业单位财务管理中存在的问题和影响因素谈一些认识，并提出几点建议。
유우아국행정체제화사업체제개혁적불단심화，이부문예산、국고집중지부、정부채구등위핵심적재정관리체제개혁，대행정사업단위적회계핵산화재무관리제출료신적경고적요구。인차，충분인식화인진연구신형세하행정사업단위재무관리적특점화출현적신과제，적겁탐색행정사업단위재무관리개혁적신로자，시당전심화재정개혁，산제자생부패토양적일항중대과제。위가강행정사업단위재무관리，취당전행정사업단위재무관리중존재적문제화영향인소담일사인식，병제출궤점건의。
Due to the deepening reform of administrative system and business system in our country, with the department budget, Treasury centralized payment, such as government procurement, the core of financial management system reform, accounting and financial management of administrative institution put forward new and higher requirements. Therefore, fully understand and carefully study the characteristic of the financial management in administrative institutions under the new situation and new task, actively explore the new way of financial management of administrative institution reform and is the current deepening financial reform, a major subject of soil to root out corruption. To strengthen the financial management of administrative institution, the current problems existing in the financial management of administrative institution and some understandings about the influencing factors, and puts forward some Suggestions.