新政府会计制度下事业单位财务管理问题及对策研究  

Analysis of the Problems and Countermeasures of Financial Management in Public Institutions Under the New Government Accounting System

作　　者：易茜 王周火[2] YI Xi;WANG Zhouhuo(The First Affiliated Hospital of Shaoyang University,Shaoyang 422001,China;School of Law and Business,Shaoyang University,Shaoyang 422000,China)

机构地区：[1]邵阳学院附属第一医院,湖南邵阳422001 [2]邵阳学院法商学院,湖南邵阳422000

出　　处：《邵阳学院学报（社会科学版）》2024年第3期86-90,共5页Journal of Shaoyang University:Social Science Edition

基　　金：邵阳市社科成果评审委员会课题“新制度新要求下事业单位国有资产管理研究”(20YBA15)。

摘　　要：新政府会计制度提出的双体系核算模式在更全面地反映事业单位财务状况和资金使用情况的同时,对事业单位财务管理提出了新的挑战。文章介绍了事业单位财务管理的基本特点,结合新政府会计制度内容分析新制度实施对事业单位财务管理提出的要求,深刻剖析了新政府会计制度实施后事业单位在财务管理难度、资产管理现状、财务信息质量、绩效评价指标和财务管理监督等方面存在的问题并提出针对性对策,以期提高事业单位财务管理效率,推动事业单位财务管理向现代化、规范化、透明化方向发展。The new government accounting system proposes a dual system accounting model,which more comprehensively reflects the financial status and fund utilization of public institutions.At the same time,it also poses new challenges to the financial management of public institutions.The paper introduces the basic characteristics of financial management in public institutions,analyzes the requirements for financial management in public institutions put forward by the implementation of the new government accounting system,and deeply analyzes the problems that public institutions face in terms of financial management difficulty,asset management status,financial information quality,performance evaluation indicators,and financial management supervision after the implementation of the new government accounting system.Targeted countermeasures are proposed to improve the efficiency of financial management in public institutions and promote the development of financial management in public institutions towards modernization,standardization,and transparency.

关 键 词：新政府会计制度 事业单位 财务管理 

分 类 号：F233[经济管理—会计学]