关于印发《兴隆台区行政事业单位会计

核算实施方案》的通知政策解读

（兴政发〔2021〕26号）

一、 起草背景及必要性

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。

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、 主要内容

（一）核算方式

1.保留集中核算的预算单位

区委办等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。

2.实行独立核算的预算单位  

信访局等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。

（二）实施步骤

1.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。

2.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。

3.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。

（三）工作要求

1.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。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 

2.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。

3.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。

 原文：兴政发〔2021〕26号