摘要
行政事业单位财务管理中普遍存在三方面问题:资金管理存在大额支付现金、往来款项长期挂账、项目资金挤占挪用等问题;固定资产管理存在账实不符、购置上的管理漏洞,不计提折旧等问题;财务从业人员存在管理意识薄弱,管理水平低下等问题.针对这些问题提出解决的方法及采取的应对措施.
Problems existing in administrative institutions financial management lie in three aspects,i.e.large cash payment in capital management,payment,long-term project funding from embezzlement and other issues;inconsistent fixed asset management accounts,loopholes in management rules,and depreciation;weak management in financial professionals,low management level,etc.Aiming at these problems,some methods and countermeasures are put forward.
出处
《河北建筑工程学院学报》
CAS
2016年第2期113-115,共3页
Journal of Hebei Institute of Architecture and Civil Engineering
关键词
行政事业
财务管理
资金
固定资产
从业人员
administrative institutions
financial management
funds
fixed assets
professionals
