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    興政發〔2021〕26號關于印發《興隆臺區行政事業單位會計核算實施方案》的通知

    發布時間:2022-01-04 瀏覽次數:826


    關于印發《興隆臺區行政事業單位會計

    核算實施方案的通知

     

    區政府各部門、各直屬事業單位、各垂管部門、各街道辦事處

    興隆臺區行政事業單位會計核算實施方案》已經區政府研究通過,現下發給你們,請認真落實。

     

     

        盤錦市興隆臺區人民政府

           2021年1215

     

    興隆臺區行政事業單位會計核算實施方案

    (試行)

     

    為貫徹落實中央和省、市、區委區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范(試行)實施有關事項的通知》(財辦〔2020〕14號)、《關于印發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會計核算工作的通知》(盤財庫〔2021〕242號)有關要求,結合我區實際,制定本實施方案。

    一、工作目標

    全面提升全區行政事業單位會計核算規范化、標準化和自動化水平,實現預算管理與會計核算的有機統一,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,實現預算數據共享共用。

    二、核算方式

    (一)保留集中核算的預算單位

    區委辦、人大、政府辦、政協、紀委、組織部、宣傳部、統戰部、政法委、總工會、政研室、編委辦、機關工委、督查室、團區委、婦聯、殘聯、工商聯、科協、紅十字會、科技局、營商局、黨校、檔案館、區委綜合事務服務中心、紀委監委綜合保障中心、黨建中心、宣傳事務服務中心、公安分局、城郊分局。

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

    (二)實行獨立核算的預算單位  

    信訪局、發改局、工信局、民政局、司法局、財政局、人社局、住建局、交通運輸局、農業農村局、商務局、文廣局、衛健局、退役軍人局、應急管理局、審計局、國資局、統計局、行政審批局、智慧城市運行管理中心、區直機關綜合事務中心、招商中心、城市建設和管理服務中心、高質量發展服務中心、財政事務服務中心、人力資源和社會保障服務中心、文化和旅游發展服務中心、應急管理保障服務中心、政務服務中心、國有資產發展服務中心、民生保障服務中心、疾病預防控制中心、衛生健康和醫療保障服務中心、衛生健康監督中心、交通事務服務中心、退役軍人服務中心、生態環境局、城管執法大隊。

    以上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務,辦理收支結算,完成部門決算、財務報告等工作。

    三、實施步驟

    (一)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。

    (二)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。

    (三)運行階段

    財政局負責組織全區會計人員的業務培訓,指導會計核算工作。

    四、工作要求

    (一)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,有序推動全區行政事業單位會計核算工作。

    (二)統一管理模式                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              

    強化系統建設,各預算單位統一使用預算管理一體化系統會計核算模塊,實現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互通、數據互享。

    (三)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、法規及相關政策,加強財務管理,規范收支行為,確保各項財政性資金高效運行、合理使用。

    五、附則

    本實施方案由區財政局負責解釋,自印發之日起執行。


        興政發〔2021〕26號政策解讀

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    主辦單位:興隆臺區人民政府 版權所有:盤錦市人民政府辦公室 網站地圖

    網站標識碼:2111030012 ICP備案序號:遼ICP備2020012352號-1 遼公網安備 21110302000005號

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