摘要
在我国事业单位体制改革的过程中,财务与业务管理方式也随之进行了变革,两者逐步由单一的个体走向融合。财务部门是一个专门从事经济管理工作的部门,其工作支撑着业务的开展。在新形势下,事业单位面临着前所未有的发展机遇,但由于经费短缺、各种支出费用的增长,使得事业单位传统管理模式无法适应新的发展要求。信息时代,建立业财融合体系,实现财务与业务的有机融合,是事业单位发展的必然趋势。基于此,文章阐述了业财融合的内涵和意义,分析了事业单位业财融合体系构建存在的问题,并提出了业财融合体系的构建路径,以供参考。
In the process of the reform of public institutions in China,financial management method and business management method have undergone great changes and gradually moved from two single individuals to integration.The financial department is a department specialized in economic management,which supports the development of the business.Under the new situation,public institutions are facing unprecedented opportunities for development.However,due to the shortage of funds and the increase of various expenditures,the traditional management model of public institutions cannot meet the new requirements.In the information age,it is an inevitable trend for the development of public institutions to establish a business and finance integration system and realize the organic integration of finance and business.Based on this,this paper expounds the connotation and the significance of the integration of industry and finance,analyzes the problems existing in the construction of the integration system of business and finance in public institutions,and proposes the construction path of the integration system of industry and finance for reference.
作者
刘峰
LIU Feng(Shandong Sports Lottery Management Center)
出处
《当代会计》
2022年第13期13-16,共4页
Contemporary Accounting
关键词
事业单位
业财融合体系
构建路径
institutions
business and finance integration system
construction path
