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    興政發〔2021〕26號政策解讀

    發布時間:2022-01-07 瀏覽次數:519

    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

    興政發〔2021〕26

    一、 起草背景及必要性

    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。

    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、 主要內容

    (一)核算方式

    1.保留集中核算的預算單位

    區委辦等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。

    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會計人員的業務培訓,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。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 

    2.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。

    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。

     原文:興政發〔2021〕26

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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

    聯系電話:0427-2812410

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