關于印發(fā)《興隆臺區(qū)行政事業(yè)單位會計

核算實施方案》的通知政策解讀

（興政發(fā)〔2021〕26號）

一、 起草背景及必要性

為貫徹落實中央和省、市、區(qū)委區(qū)政府關于預算管理制度改革工作部署，進一步推動預算管理一體化建設，按照《財政部關于預算管理一體化規(guī)范(試行)實施有關事項的通知》(財辦〔2020〕14號)、《關于印發(fā)遼寧省預算管理一體化平臺實施方案的通知》(遼財辦〔2020〕101號)和《關于加快推進預算管理一體化系統(tǒng)會計核算工作的通知》(盤財庫〔2021〕242號)有關要求,結合我區(qū)實際，制定本實施方案。

全面提升全區(qū)行政事業(yè)單位會計核算規(guī)范化、標準化和自動化水平，實現(xiàn)預算管理與會計核算的有機統(tǒng)一，在堅持預算單位財務管理主體責任的基礎上，逐步改變會計核算模式，實現(xiàn)預算數據共享共用。

二、 主要內容

（一）核算方式

1.保留集中核算的預算單位

區(qū)委辦等30家預算單位原則上由財政事務服務中心繼續(xù)履行代理記賬職能，各預算單位作為預算執(zhí)行和會計核算主體，對其會計核算事項的真實性、合理性、完整性負責。

2.實行獨立核算的預算單位  

信訪局等38家預算單位實行獨立會計核算，構建完整的會計憑證、會計賬簿和會計報表體系，真實全面記錄本單位經濟業(yè)務，辦理收支結算，完成部門決算、財務報告等工作。

（二）實施步驟

1.準備階段。各獨立核算單位按照要求配備電腦、票據打印機等專業(yè)辦公設備，制作會計人員財務印鑒，開設零余額賬戶和基本賬戶，財政局負責組織安裝調試會計核算模塊。

2.交接階段。財政事務服務中心負責提供2021年度會計報表、科目余額表、往來賬明細表，移交各預算單位的會計資料和會計檔案。

3.運行階段。財政局負責組織全區(qū)會計人員的業(yè)務培訓，指導會計核算工作。

（三）工作要求

1.加強組織領導。強化主體責任，推行獨立會計核算模式是全面深化預算管理改革的現(xiàn)實需要，各預算單位要高度重視，按照本實施方案的要求，有序推動全區(qū)行政事業(yè)單位會計核算工作。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 

2.統(tǒng)一管理模式。強化系統(tǒng)建設，各預算單位統(tǒng)一使用預算管理一體化系統(tǒng)會計核算模塊，實現(xiàn)會計核算信息與國庫集中支付、資產管理、部門決算、政府部門財務報告等系統(tǒng)互通、數據互享。

3.嚴肅財經紀律。強化制度管理，各預算單位必須遵守國家財經法律、法規(guī)及相關政策，加強財務管理，規(guī)范收支行為，確保各項財政性資金高效運行、合理使用。

 原文：興政發(fā)〔2021〕26號