39-top_img.png

兴政发〔2021〕26号关于印发《兴隆台区行政事业单位会计核算实施方案》的通知

发布时间:2022-01-04 浏览次数:777


关于印发《兴隆台区行政事业单位会计

核算实施方案的通知

 

区政府各部门、各直属事业单位、各垂管部门、各街道办事处

兴隆台区行政事业单位会计核算实施方案》已经区政府研究通过,现下发给你们,请认真落实。

 

 

    盘锦市兴隆台区人民政府

       2021年1215

 

兴隆台区行政事业单位会计核算实施方案

(试行)

 

为贯彻落实中央和省、市、区委区政府关于预算管理制度改革工作部署,进一步推动预算管理一体化建设,按照《财政部关于预算管理一体化规范(试行)实施有关事项的通知》(财办〔2020〕14号)、《关于印发辽宁省预算管理一体化平台实施方案的通知》(辽财办〔2020〕101号)和《关于加快推进预算管理一体化系统会计核算工作的通知》(盘财库〔2021〕242号)有关要求,结合我区实际,制定本实施方案。

一、工作目标

全面提升全区行政事业单位会计核算规范化、标准化和自动化水平,实现预算管理与会计核算的有机统一,在坚持预算单位财务管理主体责任的基础上,逐步改变会计核算模式,实现预算数据共享共用。

二、核算方式

(一)保留集中核算的预算单位

区委办、人大、政府办、政协、纪委、组织部、宣传部、统战部、政法委、总工会、政研室、编委办、机关工委、督查室、团区委、妇联、残联、工商联、科协、红十字会、科技局、营商局、党校、档案馆、区委综合事务服务中心、纪委监委综合保障中心、党建中心、宣传事务服务中心、公安分局、城郊分局。

以上30家预算单位原则上由财政事务服务中心继续履行代理记账职能,各预算单位作为预算执行和会计核算主体,对其会计核算事项的真实性、合理性、完整性负责。

(二)实行独立核算的预算单位  

信访局、发改局、工信局、民政局、司法局、财政局、人社局、住建局、交通运输局、农业农村局、商务局、文广局、卫健局、退役军人局、应急管理局、审计局、国资局、统计局、行政审批局、智慧城市运行管理中心、区直机关综合事务中心、招商中心、城市建设和管理服务中心、高质量发展服务中心、财政事务服务中心、人力资源和社会保障服务中心、文化和旅游发展服务中心、应急管理保障服务中心、政务服务中心、国有资产发展服务中心、民生保障服务中心、疾病预防控制中心、卫生健康和医疗保障服务中心、卫生健康监督中心、交通事务服务中心、退役军人服务中心、生态环境局、城管执法大队。

以上38家预算单位实行独立会计核算,构建完整的会计凭证、会计账簿和会计报表体系,真实全面记录本单位经济业务,办理收支结算,完成部门决算、财务报告等工作。

三、实施步骤

(一)准备阶段

各独立核算单位按照要求配备电脑、票据打印机等专业办公设备,制作会计人员财务印鉴,开设零余额账户和基本账户,财政局负责组织安装调试会计核算模块。

(二)交接阶段

财政事务服务中心负责提供2021年度会计报表、科目余额表、往来账明细表,移交各预算单位的会计资料和会计档案。

(三)运行阶段

财政局负责组织全区会计人员的业务培训,指导会计核算工作。

四、工作要求

(一)加强组织领导

强化主体责任,推行独立会计核算模式是全面深化预算管理改革的现实需要,各预算单位要高度重视,按照本实施方案的要求,有序推动全区行政事业单位会计核算工作。

(二)统一管理模式                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              

强化系统建设,各预算单位统一使用预算管理一体化系统会计核算模块,实现会计核算信息与国库集中支付、资产管理、部门决算、政府部门财务报告等系统互通、数据互享。

(三)严肃财经纪律

强化制度管理,各预算单位必须遵守国家财经法律、法规及相关政策,加强财务管理,规范收支行为,确保各项财政性资金高效运行、合理使用。

五、附则

本实施方案由区财政局负责解释,自印发之日起执行。


    兴政发〔2021〕26号政策解读

foot_img_01.png

主办单位:兴隆台区人民政府 版权所有:盘锦市人民政府办公室 网站地图

网站标识码:2111030012 ICP备案序号:辽ICP备2020012352号-1 辽公网安备 21110302000005号

联系电话:0427-2812410

foot_img_02.png