依法治国背景下《行政单位财务规则》修订之思考  

Thoughts on Revising Financial Rules of Administrative Units under the Background of Law-Based Governance

作　　者：毛成银 施永霞[2] Mao Chengyin;Shi Yongxia(Nanjing Vocational University of Industry Technology,Nanjing 210023,China;Jiangsu Vocational Institute of Commerce,Nanjing 211168,China)

机构地区：[1]南京工业职业技术大学,南京210023 [2]江苏经贸职业技术学院,南京211168

出　　处：《无锡商业职业技术学院学报》2021年第6期42-45,共4页Journal of Wuxi Vocational Institute of Commerce

基　　金：江苏高校哲学社会科学研究重点项目“新时代高校财务管理转型与创新研究”(2018SJZDI208);江苏省社科应用研究精品工程财经发展专项课题“现代财政体制下教育专项资金绩效评价——以‘双高’建设专项资金为例”(18SCB-07)。

摘　　要：《行政单位财务规则》作为行政单位财务工作领域的纲领性文件,对其进行修订是推进法治财政建设的重要内容,也是加强财政支出管理、提高政府财务管理水平的有效途径。现行《行政单位财务规则》的许多规定已不能适应国家财政治理体系改革发展的新要求以及行政单位财务管理的需要。从依法治国的视角,分析修订《行政单位财务规则》的必要性,建议遵循明确本质、服务治理、扩大范围、融合发展、超前规划的总体思路,完善制度体系,吸收新的法规,引入成本理念,突出绩效理念,强化监督要求,适应信息化发展,引入管理会计理念,以此进一步推进法治财政建设。As an instructive regulation of finance in administrative units,revising Financial Rules of Administrative Units is an important part of promoting the financial construction under the rule of law,as well as an effective method to strengthen the management of government expenditure and improve the level of financial management.However,many provisions of this regulation no longer meet the new requirements of the reform of the national financial governance system and financial management in administrative units.From the perspective of law-based governance,this article analyzes the necessity of revising the regulation,and suggests to follow the general idea of being clear about the essence,serving management,expanding scope,integrating development and planning in advance.With measures of improving systems,absorbing new regulations,introducing and highlighting the concept of cost and performance,strengthening supervision,adapting to information technology,introducing the concept of management accounting,the regulation could further promote the financial construction under the rule of law.

关 键 词：行政单位 财务规则 法治财政 

分 类 号：F810.6[经济管理—财政学]