摘要
随着事业单位企业改革工作的全面贯彻和推进,黑龙江省事业单位陆续进入改企阶段,实行自主经营,自负盈亏,直接参与市场自由竞争。具有经营性质的事业单位一方面执行政府会计制度,一方面随着转隶进入企业集团财务管理模式,在过渡时期财务运行遇到了很多新问题,有必要对事业单位财务管理进行进一步的探索和改进。文章从水利勘测设计行业财务管理存在问题的角度,深入分析了事业单位改企过程中财务管理遇到的问题,以期在事业单位改革过程中,更快地适应企业财务管理体制,改企后能够在市场竞争中取得更大的经济效益。
With the comprehensive implementation and promotion of the reform of public institutions and enterprises,public institutions in Heilongjiang Province have gradually entered the stage of enterprise reform,the implementation of independent management,self-responsibility for profits and losses,and directly participate in free market competition.On the one hand,the public institutions with the nature of operation implement the government accounting system,on the other hand,with the transition into the financial management mode of enterprise groups,the financial operation meets many new problems in the transition period,and it is necessary to further explore and improve the financial management of public institutions.From the perspective of the existing problems in the financial management of the water conservancy survey and design industry,this paper deeply analyzes the problems encountered in the financial management of public institutions in the process of enterprise reform,in order to adapt to the financial management system of enterprises faster in the process of reform of public institutions,and achieve greater economic benefits in the market competition after the reform.
作者
王晓惠
Wang Xiaohui(Heilongjiang Provincial Water Conservancy&Hydropower Investigation,Design and Research Institute,Harbin 150080,China)
出处
《黑龙江水利科技》
2023年第12期146-149,共4页
Heilongjiang Hydraulic Science and Technology
关键词
企业改革
水利勘测设计单位
财务问题
财务管理改革
enterprise reform
water conservancy investigation and design unit
financial problem
reform of financial management
