摘要
本文分析了行政事业单位财会监督的重要基础作用,探讨了财会监督视角下行政事业单位财务治理存在的短板,在此基础上提出了财务治理效能的提升对策,以期深入推进业财融合,不断提升单位财会业务质量,维护健康财经秩序,提高财政资金使用绩效。
The article analyzes the important basic role of financial and accounting supervision in administrative institutions,explores the shortcomings of financial governance in administrative institutions from the perspective of financial and accounting supervision,and proposes countermeasures to improving the efficiency of financial governance,in order to deepen the integration of business and finance,continuously improve the quality of unit financial and accounting business,maintain a healthy financial order,and improve the performance of financial fund utilization.
作者
周山
Zhou Shan(Shandong University of Aeronautics,Binzhou Shandong 256600)
出处
《山东纺织经济》
2024年第7期1-4,共4页
Shandong Textile Economy
基金
滨州市2023年度社会科学规划课题“预算绩效管理背景下滨州市市直预算单位财务治理效能提升对策研究”(23-SKGH-107)
滨州学院科研基金项目“高等学校审计委员会运行机制研究”(BZXYRW2105)。
关键词
财会监督
行政事业单位
财务治理
预算绩效管理
financial and accounting supervision
administrative institutions
financial governance
budget performance management
