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          關(guān)于印發(fā)《興隆臺區(qū)行政事業(yè)單位會計核算實施方案》的通知興政發(fā)〔2021〕26號政策解讀
          發(fā)布時間:2022-01-07 瀏覽次數(shù):872

          關(guān)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

          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(guān)于預(yù)算管理制度改革工作部署,進一步推動預(yù)算管理一體化建設(shè),按照《財政部關(guān)于預(yù)算管理一體化規(guī)范(試行)實施有關(guān)事項的通知》(財辦〔2020〕14號)、《關(guān)于印發(fā)遼寧省預(yù)算管理一體化平臺實施方案的通知》(遼財辦〔2020〕101號)和《關(guān)于加快推進預(yù)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(guān)要求,結(jié)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(yù)算管理與會計核算的有機統(tǒng)一,在堅持預(yù)算單位財務(wù)管理主體責任的基礎(chǔ)上,逐步改變會計核算模式,實現(xiàn)預(yù)算數(shù)據(jù)共享共用。

          二、 主要內(nèi)容

          (一)核算方式

          1.保留集中核算的預(yù)算單位

          區(qū)委辦等30家預(yù)算單位原則上由財政事務(wù)服務(wù)中心繼續(xù)履行代理記賬職能,各預(yù)算單位作為預(yù)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(yù)算單位  

          信訪局等38家預(yù)算單位實行獨立會計核算,構(gòu)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(jīng)濟業(yè)務(wù),辦理收支結(jié)算,完成部門決算、財務(wù)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(jù)打印機等專業(yè)辦公設(shè)備,制作會計人員財務(wù)印鑒,開設(shè)零余額賬戶和基本賬戶,財政局負責組織安裝調(diào)試會計核算模塊。

          2.交接階段。財政事務(wù)服務(wù)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(yù)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(wù)培訓,指導(dǎo)會計核算工作。

          (三)工作要求

          1.加強組織領(lǐng)導(dǎo)。強化主體責任,推行獨立會計核算模式是全面深化預(yù)算管理改革的現(xiàn)實需要,各預(yù)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(shè),各預(yù)算單位統(tǒng)一使用預(yù)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(chǎn)管理、部門決算、政府部門財務(wù)報告等系統(tǒng)互通、數(shù)據(jù)互享。

          3.嚴肅財經(jīng)紀律。強化制度管理,各預(yù)算單位必須遵守國家財經(jīng)法律、法規(guī)及相關(guān)政策,加強財務(wù)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

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          主辦單位:興隆臺區(qū)人民政府 版權(quán)所有:盤錦市人民政府辦公室 網(wǎng)站地圖

          網(wǎng)站標識碼:2111030012 ICP備案序號:遼ICP備2020012352號-1 遼公網(wǎng)安備 21110302000005號

          聯(lián)系電話:0427-2989069

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