本文選題：事業(yè)單位 + 政府會計(jì)改革��； 參考：《中國注冊會計(jì)師》2017年12期

【摘要】：正一、背景隨著我國治理體系和治理能力現(xiàn)代化建設(shè)進(jìn)程,以及財(cái)政體制改革步伐的不斷加快,行政事業(yè)單位推行內(nèi)部控制體系建設(shè)也在不斷提速,內(nèi)控建設(shè)的推進(jìn)和加強(qiáng)具有多重意義:一是貫徹落實(shí)黨中央依法治國的重要舉措;二是黨風(fēng)廉政建設(shè)與預(yù)防腐敗的有效手段;三是轉(zhuǎn)變政府職能、建設(shè)服務(wù)型政府的重要方式;四是落實(shí)新預(yù)算法執(zhí)行的有力措施;五是推進(jìn)政府會計(jì)改革的重要保障。為了貫徹落實(shí)黨和國家的相關(guān)要求,財(cái)政部自2012年以來連續(xù)印發(fā)了
[Abstract]:First, with the modernization of our governance system and governance capacity, as well as the continuous acceleration of the pace of the reform of the financial system, the construction of the internal control system in administrative institutions has also been speeding up. The promotion and strengthening of the construction of internal control have many meanings: first, carrying out the important measures of ruling the country according to law by the Party Central Committee; second, the effective means of building a clean and honest party style and preventing corruption; third, changing the functions of the government and building an important way of building a service-oriented government; The fourth is to implement the new budget law, and the fifth is to promote the important guarantee of government accounting reform. In order to implement the relevant requirements of the Party and the State, the Ministry of Finance has issued a series of publications since 2012.
【作者單位】： 天職國際會計(jì)師事務(wù)所;
【分類號】：F810.6
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本文編號：1840298