预算改革对地质调查单位财务管理的影响  

Impact of Budget Reform on Financial Management of Geological Survey Units

作　　者：姜文利 刘君力 JIANG Wenli;LIU Junli(Cores and Samples Center of Natural Resources,Langfang Hebei 065201,China)

机构地区：[1]自然资源实物地质资料中心

出　　处：《中国国土资源经济》2019年第12期81-85,共5页Natural Resource Economics of China

基　　金：中国地质调查局地质数据更新与应用服务二级项目“实物地质资料汇集与服务”

摘　　要：十八大以来国家推出的一系列预算制度改革措施,对行政事业单位的预算和财务管理产生了重大影响。财政预算体制改革提出加快建立现代财政制度的目标,部门预算改革推行中期财政规划管理、建立跨年度预算平衡机制、全面推进预算绩效管理等要求,政府会计制度改革实现了“双功能”“双基础”“双报告”的核算模式等。文章通过分析财政预算管理改革对地质调查单位财务管理的影响,结合地质调查单位改革和发展的实际,提出加强政府会计制度改革的组织实施与宣传培训,加强部门间分工协作,加强制度的衔接协调,加强政府会计制度信息化建设等应对措施,以适应改革需要。Since the 18th National Congress of the Communist Party of China,Chinese government implements a series measures of budget system reform,and it has a great impact on the budget and financial management of administrative institutions.The reform of financial budget system puts forward the goal of accelerating the establishment of modern financial system,implementing medium-term financial planning and management for the reform of departmental budgets,establishing a balance mechanism of multi-year budget,and comprehensively promoting budget performance management.The reform of government accounting system has implemented the accounting mode of"dual accounting functions","dual accounting basis"and"dual financial statements".The paper analyzes the impact of the budget reform of financial management of geological survey units and the practices of the reform and development of geological survey units.Also the paper puts forward the following measures in order to meet the requirements for the reform:promoting the implementation and publicity training of the reform of government accounting system,strengthening the division and collaboration among departments,improving the coordination of the system,and constructing the informatization of government accounting system.

关 键 词：预算体制改革 地质调查单位 财务管理 影响 对策 

分 类 号：F407.1[经济管理—产业经济] F062.1