【正文】 行政事業(yè)單位財(cái)務(wù)集中解決方案北京用友政務(wù)軟件有限公司 行政事業(yè)單位財(cái)務(wù)集中解決方案北京用友政務(wù)軟件有限公司 2 2目 錄第一章 系統(tǒng)建設(shè)背景及目標(biāo) ............................................................................................................................................8 ................................................................................................................8 .............................................................................................................................................8 .........................................................................................................................................8 .............................................................................................................................8 .....................................................................................................................9 ....................................................................................................9 .................................................................................................9 ..............................................................................................10 會(huì)計(jì)核算的集中 ...............................................................................................................................................10 財(cái)務(wù)管理的規(guī)范 ...............................................................................................................................................11 財(cái)務(wù)控制的實(shí)現(xiàn) ...............................................................................................................................................11 適應(yīng)政府收支分類改革 ...................................................................................................................................11 行政事業(yè)單位財(cái)務(wù)集中管理系統(tǒng)建設(shè)目標(biāo) ..........................................................................................................11 總體目標(biāo) ...........................................................................................................................................................11 應(yīng)用目標(biāo) ...........................................................................................................................................................12 行政事業(yè)單位財(cái)務(wù)集中管理系統(tǒng)建設(shè)指導(dǎo)思想及原則 ......................................................................................13 項(xiàng)目建設(shè)指導(dǎo)思想 ...........................................................................................................................................13 項(xiàng)目建設(shè)指導(dǎo)原則 ...........................................................................................................................................13第二章 建設(shè)方案總體概述 ..............................................................................................................................................15 ..........................................................................................................................................................15 .......................................................................................................................................................15 ...............................................................................................................................................................16 .......................................................................................................................................................16 ..........................................................................................................................................................17 方案特點(diǎn)總結(jié) ..........................................................................................................................................................18 預(yù)算核算一體化方案 ..............................................................................................................................................18 預(yù)算控制原理 ...................................................................................................................................................18 預(yù)算控制實(shí)現(xiàn)流程規(guī)劃 ...................................................................................................................................19 主管單位預(yù)算控制方式規(guī)劃 ...........................................................................................................................20 預(yù)算執(zhí)行對(duì)比分析規(guī)劃 ...................................................................................................................................20 預(yù)算調(diào)整和結(jié)轉(zhuǎn)規(guī)劃 .......................................................................................................................................20 核算決算一體化方案 ..............................................................................................................................................21 使用用友軟件進(jìn)行決算管理的核算決算一體化方案 ...................................................................................21 使用第三方軟件進(jìn)行決算管理的核算決算一體化方案 ...............................................................................22 財(cái)務(wù)集中監(jiān)管方案 ..................................................................................................................................................23 財(cái)務(wù)基礎(chǔ)資料逐級(jí)配置 ...................................................................................................................................23 下級(jí)單位財(cái)務(wù)核算的獨(dú)立操作 .......................................................................................................................23 行政事業(yè)單位財(cái)務(wù)集中解決方案北京用友政務(wù)軟件有限公司 3 3 進(jìn)行全面會(huì)計(jì)控制 ...........................................................................................................................................24 主管單位對(duì)預(yù)算單位的會(huì)計(jì)監(jiān)管 ...............................................................................