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財政部就五個行業財務制度修訂情況等答記者問
//cciia.org.cn 2013-1-21 16:01:26 來源：財政部網站
; 為進一步規范文化、廣電、體育(yu)(yu)、文物和(he)計劃生育(yu)(yu)事業(ye)(ye)單(dan)(dan)位財(cai)(cai)(cai)(cai)務(wu)(wu)行為，加(jia)強(qiang)財(cai)(cai)(cai)(cai)務(wu)(wu)管(guan)理和(he)監督，提高資金使用效益(yi)，保障各(ge)項事業(ye)(ye)健康發(fa)展，根(gen)據《事業(ye)(ye)單(dan)(dan)位財(cai)(cai)(cai)(cai)務(wu)(wu)規則》（財(cai)(cai)(cai)(cai)政部(bu)令第68號(hao)，以下簡稱(cheng)《規則》），財(cai)(cai)(cai)(cai)政部(bu)會同文化部(bu)、廣電總局(ju)、體育(yu)(yu)總局(ju)、文物局(ju)和(he)人(ren)口(kou)計生委等五部(bu)門修(xiu)訂印發(fa)了(le)(le)《文化事業(ye)(ye)單(dan)(dan)位財(cai)(cai)(cai)(cai)務(wu)(wu)制(zhi)度(du)》（財(cai)(cai)(cai)(cai)教(jiao)(jiao)﹝2012﹞503號(hao)）、《廣播電視事業(ye)(ye)單(dan)(dan)位財(cai)(cai)(cai)(cai)務(wu)(wu)制(zhi)度(du)》（財(cai)(cai)(cai)(cai)教(jiao)(jiao)﹝2012﹞504號(hao)）、《體育(yu)(yu)事業(ye)(ye)單(dan)(dan)位財(cai)(cai)(cai)(cai)務(wu)(wu)制(zhi)度(du)》（財(cai)(cai)(cai)(cai)教(jiao)(jiao)﹝2012﹞505號(hao)）、《文物事業(ye)(ye)單(dan)(dan)位財(cai)(cai)(cai)(cai)務(wu)(wu)制(zhi)度(du)》（財(cai)(cai)(cai)(cai)教(jiao)(jiao)﹝2012﹞506號(hao)）和(he)《人(ren)口(kou)和(he)計劃生育(yu)(yu)事業(ye)(ye)單(dan)(dan)位財(cai)(cai)(cai)(cai)務(wu)(wu)制(zhi)度(du)》（財(cai)(cai)(cai)(cai)教(jiao)(jiao)﹝2012﹞507號(hao)，以下簡稱(cheng)五個行業(ye)(ye)制(zhi)度(du)），自2013年1月(yue)1日(ri)起全面施行。近日(ri)，財(cai)(cai)(cai)(cai)政部(bu)教(jiao)(jiao)科文司(si)有關(guan)負責人(ren)就五個行業(ye)(ye)制(zhi)度(du)修(xiu)訂情(qing)況回(hui)答了(le)(le)記者提問。
問：請介紹修訂五個行業制度的基本原則？
答：根據《規則》和(he)文化、廣電(dian)、體育、文物、計劃生育等(deng)五個行業事業單位的實際情況，在修訂(ding)工作中(zhong)主要堅持以下幾點(dian)原則：
; （一）保持原(yuan)制度框架。實踐證明，97年頒布的(de)五個行業(ye)制度框架基(ji)本可行，不必做太(tai)大改(gai)動。
（二）與《規則(ze)(ze)(ze)》保持一致(zhi)。各行(xing)業財務制度修(xiu)(xiu)訂嚴格按照《規則(ze)(ze)(ze)》確定的基本(ben)原則(ze)(ze)(ze)、基本(ben)要求、基本(ben)內容和基本(ben)體例(li)進行(xing)修(xiu)(xiu)訂，通用的規范性(xing)文(wen)字(zi)表述按照《規則(ze)(ze)(ze)》內容進行(xing)修(xiu)(xiu)改。
（三）體(ti)現行業特(te)點(dian)(dian)。堅持把近(jin)年來(lai)行業發展和財(cai)政財(cai)務(wu)管理改革的(de)有(you)關情況體(ti)現到制(zhi)度中，體(ti)現行業特(te)色，突出各自特(te)點(dian)(dian)，并有(you)針對性和可操作(zuo)性。
（四）突出(chu)公益(yi)屬性(xing)(xing)。貫徹落實中央(yang)關(guan)(guan)于分類推進(jin)事(shi)業單位改革有關(guan)(guan)精神，突出(chu)體現行業事(shi)業單位公益(yi)屬性(xing)(xing)的性(xing)(xing)質，對事(shi)業單位收入管理、對外投資和開展(zhan)經(jing)營活動等都進(jin)行了(le)嚴格規定(ding)。
問：與原制度相比，五個行業制度主要作了哪些修訂？
答：為適應社(she)會(hui)事業發展的新(xin)形勢新(xin)要(yao)求(qiu)，按照財(cai)政改革和(he)科學化、精細化管理的要(yao)求(qiu)，結合行(xing)業事業單位財(cai)務管理的特(te)點，本次修訂對五個行(xing)業制度各項內容(rong)重新(xin)進行(xing)了梳理，凡是實踐證明行(xing)之(zhi)有效(xiao)的、符合新(xin)時期行(xing)業事業單位財(cai)務管理要(yao)求(qiu)的，予以保留(liu)；反之(zhi)，予以修改或補充。
（一(yi)）調整了制(zhi)度(du)(du)(du)(du)的(de)適(shi)(shi)(shi)用(yong)范圍。隨著文(wen)(wen)(wen)化(hua)體制(zhi)改(gai)革不(bu)斷(duan)深入，一(yi)些地方的(de)事(shi)業(ye)(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)已經與行(xing)業(ye)(ye)(ye)行(xing)政(zheng)(zheng)主(zhu)(zhu)管(guan)部(bu)門(men)分(fen)開，實行(xing)管(guan)辦(ban)分(fen)離，為(wei)此，五個行(xing)業(ye)(ye)(ye)財務(wu)(wu)制(zhi)度(du)(du)(du)(du)修訂稿均將財務(wu)(wu)制(zhi)度(du)(du)(du)(du)的(de)適(shi)(shi)(shi)用(yong)范圍由“本制(zhi)度(du)(du)(du)(du)適(shi)(shi)(shi)用(yong)于(yu)(yu)各(ge)級(ji)(ji)政(zheng)(zheng)府(fu)(fu)****行(xing)政(zheng)(zheng)主(zhu)(zhu)管(guan)部(bu)門(men)所(suo)屬的(de)各(ge)級(ji)(ji)各(ge)類****事(shi)業(ye)(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)的(de)財務(wu)(wu)活(huo)(huo)動(dong)(dong)(dong)”，修改(gai)為(wei)“本制(zhi)度(du)(du)(du)(du)適(shi)(shi)(shi)用(yong)于(yu)(yu)各(ge)級(ji)(ji)各(ge)類****事(shi)業(ye)(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)的(de)財務(wu)(wu)活(huo)(huo)動(dong)(dong)(dong)。”如(ru)《文(wen)(wen)(wen)化(hua)事(shi)業(ye)(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)財務(wu)(wu)制(zhi)度(du)(du)(du)(du)》第二條(tiao)由原“本制(zhi)度(du)(du)(du)(du)適(shi)(shi)(shi)用(yong)于(yu)(yu)各(ge)級(ji)(ji)政(zheng)(zheng)府(fu)(fu)文(wen)(wen)(wen)化(hua)行(xing)政(zheng)(zheng)主(zhu)(zhu)管(guan)部(bu)門(men)所(suo)屬的(de)各(ge)級(ji)(ji)各(ge)類文(wen)(wen)(wen)化(hua)事(shi)業(ye)(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)的(de)財務(wu)(wu)活(huo)(huo)動(dong)(dong)(dong)”修改(gai)為(wei)“本制(zhi)度(du)(du)(du)(du)適(shi)(shi)(shi)用(yong)于(yu)(yu)各(ge)級(ji)(ji)各(ge)類文(wen)(wen)(wen)化(hua)事(shi)業(ye)(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)的(de)財務(wu)(wu)活(huo)(huo)動(dong)(dong)(dong)”；《廣播電視(shi)事(shi)業(ye)(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)財務(wu)(wu)制(zhi)度(du)(du)(du)(du)》第二條(tiao)由原“本制(zhi)度(du)(du)(du)(du)適(shi)(shi)(shi)用(yong)于(yu)(yu)各(ge)級(ji)(ji)政(zheng)(zheng)府(fu)(fu)廣播電視(shi)行(xing)政(zheng)(zheng)主(zhu)(zhu)管(guan)部(bu)門(men)所(suo)屬的(de)各(ge)級(ji)(ji)各(ge)類廣播電視(shi)事(shi)業(ye)(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)的(de)財務(wu)(wu)活(huo)(huo)動(dong)(dong)(dong)。”修改(gai)為(wei)“本制(zhi)度(du)(du)(du)(du)適(shi)(shi)(shi)用(yong)于(yu)(yu)各(ge)級(ji)(ji)各(ge)類廣播電視(shi)事(shi)業(ye)(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)的(de)財務(wu)(wu)活(huo)(huo)動(dong)(dong)(dong)”。
（二(er)）完(wan)善(shan)了(le)財(cai)務(wu)(wu)(wu)(wu)(wu)管理體制(zhi)。考慮五個(ge)行(xing)業(ye)(ye)事(shi)業(ye)(ye)單位(wei)(wei)的(de)財(cai)務(wu)(wu)(wu)(wu)(wu)部門在單位(wei)(wei)管理和(he)決(jue)策(ce)等方面的(de)作用均比較薄弱，為進(jin)一步加強(qiang)財(cai)務(wu)(wu)(wu)(wu)(wu)管理，提(ti)高財(cai)務(wu)(wu)(wu)(wu)(wu)部門地(di)位(wei)(wei)，防范財(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)險，促進(jin)民主理財(cai)、科學理財(cai)，在五個(ge)行(xing)業(ye)(ye)制(zhi)度(du)中都強(qiang)化(hua)了(le)財(cai)務(wu)(wu)(wu)(wu)(wu)部門設(she)(she)(she)置、財(cai)務(wu)(wu)(wu)(wu)(wu)人員(yuan)任(ren)職(zhi)要求和(he)財(cai)務(wu)(wu)(wu)(wu)(wu)部門主要職(zhi)能(neng)和(he)重要作用等，如五個(ge)制(zhi)度(du)都在“總則(ze)”中增(zeng)加了(le)“****事(shi)業(ye)(ye)單位(wei)(wei)應當按(an)照(zhao)(zhao)國(guo)家有關(guan)規定設(she)(she)(she)置財(cai)務(wu)(wu)(wu)(wu)(wu)會計(ji)(ji)機(ji)構(gou)，配備具備從業(ye)(ye)資格的(de)財(cai)務(wu)(wu)(wu)(wu)(wu)會計(ji)(ji)人員(yuan)。”《廣(guang)播(bo)影(ying)視事(shi)業(ye)(ye)單位(wei)(wei)財(cai)務(wu)(wu)(wu)(wu)(wu)制(zhi)度(du)》還增(zeng)加了(le)“省(sheng)級以(yi)(yi)上(含副省(sheng)級)廣(guang)播(bo)電(dian)視事(shi)業(ye)(ye)單位(wei)(wei)應當設(she)(she)(she)置總會計(ji)(ji)師(shi)；規模(mo)較大的(de)廣(guang)播(bo)電(dian)視事(shi)業(ye)(ye)單位(wei)(wei)根據需要可以(yi)(yi)設(she)(she)(she)置總會計(ji)(ji)師(shi)。總會計(ji)(ji)師(shi)按(an)照(zhao)(zhao)《總會計(ji)(ji)師(shi)條例》規定的(de)任(ren)職(zhi)資格設(she)(she)(she)置并履行(xing)職(zhi)責。”
（三）規(gui)范(fan)了事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)分類。根(gen)據五個行業(ye)(ye)(ye)(ye)(ye)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)單(dan)位(wei)(wei)的業(ye)(ye)(ye)(ye)(ye)務(wu)特點和(he)實際情況，調(diao)整(zheng)了事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)的分類和(he)概念，其中(zhong)：《廣(guang)播電視(shi)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)單(dan)位(wei)(wei)財(cai)務(wu)制(zhi)(zhi)度》中(zhong)規(gui)定(ding)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)包括廣(guang)告收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、收(shou)(shou)(shou)(shou)(shou)(shou)(shou)視(shi)費收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、節目(mu)(mu)銷售收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、合作(zuo)合拍收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、節目(mu)(mu)制(zhi)(zhi)作(zuo)和(he)播放收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、節目(mu)(mu)傳(chuan)輸收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、技(ji)術(shu)(shu)服務(wu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、其他(ta)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)等(deng)；《文(wen)(wen)化事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)單(dan)位(wei)(wei)財(cai)務(wu)制(zhi)(zhi)度》中(zhong)規(gui)定(ding)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)包括演出收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、文(wen)(wen)化場館服務(wu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、技(ji)術(shu)(shu)服務(wu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、培訓收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、復印復制(zhi)(zhi)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、門票收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、外借(jie)人(ren)員勞務(wu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、其他(ta)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)等(deng)；《文(wen)(wen)物(wu)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)單(dan)位(wei)(wei)財(cai)務(wu)制(zhi)(zhi)度》中(zhong)將事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)分為：門票收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、展覽收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、講解導覽收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、考(kao)古調(diao)查勘探(tan)發掘(jue)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、文(wen)(wen)物(wu)保護工程收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、文(wen)(wen)物(wu)鑒定(ding)審(shen)核收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、文(wen)(wen)物(wu)調(diao)撥交換出借(jie)補償(chang)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、其他(ta)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)等(deng)；《體育(yu)(yu)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)單(dan)位(wei)(wei)財(cai)務(wu)制(zhi)(zhi)度》將事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)分為體育(yu)(yu)競賽收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、體育(yu)(yu)公(gong)共設施服務(wu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、體育(yu)(yu)技(ji)術(shu)(shu)服務(wu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、體育(yu)(yu)衍(yan)生(sheng)業(ye)(ye)(ye)(ye)(ye)務(wu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、其他(ta)體育(yu)(yu)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)等(deng)；《人(ren)口和(he)計劃生(sheng)育(yu)(yu)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)單(dan)位(wei)(wei)財(cai)務(wu)制(zhi)(zhi)度》將事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)分為技(ji)術(shu)(shu)服務(wu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、病(bing)殘兒鑒定(ding)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、培訓收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、宣傳(chuan)品(pin)制(zhi)(zhi)作(zuo)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)、其他(ta)事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)等(deng)。同時對各項事(shi)(shi)業(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)的內容進行了重(zhong)新歸(gui)類。
（四）強(qiang)化了經(jing)濟(ji)核算(suan)。為滿足(zu)部分行(xing)業事業單位的管理需(xu)要(yao)，促進其實(shi)(shi)現社(she)會效益和(he)經(jing)濟(ji)效益的有機(ji)結合，根據《規則(ze)》，提出了事業單位應當加強(qiang)經(jing)濟(ji)核算(suan)，具(ju)備條件(jian)的事業單位可以(yi)實(shi)(shi)行(xing)內部成本(ben)核算(suan)辦法等有關要(yao)求。
（五(wu)）加強(qiang)了資(zi)產(chan)管(guan)(guan)(guan)(guan)理(li)。國有(you)資(zi)產(chan)管(guan)(guan)(guan)(guan)理(li)是事(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)財(cai)務(wu)管(guan)(guan)(guan)(guan)理(li)的(de)(de)(de)(de)重要(yao)(yao)內(nei)容，參考(kao)《規(gui)則》對(dui)資(zi)產(chan)的(de)(de)(de)(de)分(fen)類、固定(ding)(ding)資(zi)產(chan)的(de)(de)(de)(de)定(ding)(ding)義(yi)、分(fen)類和(he)(he)單(dan)位(wei)(wei)(wei)價值標準、對(dui)外(wai)(wai)投資(zi)、資(zi)產(chan)的(de)(de)(de)(de)使(shi)用(yong)和(he)(he)處置等規(gui)定(ding)(ding)對(dui)五(wu)個制(zhi)(zhi)(zhi)度(du)(du)進行(xing)了修改。此外(wai)(wai)，對(dui)一些資(zi)產(chan)的(de)(de)(de)(de)分(fen)類也(ye)進行(xing)了適當的(de)(de)(de)(de)調整，比(bi)如：考(kao)慮廣(guang)播(bo)(bo)影視(shi)節(jie)目是廣(guang)播(bo)(bo)電(dian)(dian)視(shi)事(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)最(zui)主要(yao)(yao)的(de)(de)(de)(de)業(ye)(ye)務(wu)體(ti)現(xian)(xian)，是供受(shou)眾觀賞的(de)(de)(de)(de)一種(zhong)“商品”，猶如計算機(ji)軟件制(zhi)(zhi)(zhi)造(zao)商制(zhi)(zhi)(zhi)作和(he)(he)銷售(shou)的(de)(de)(de)(de)軟件、出版社印(yin)刷和(he)(he)銷售(shou)的(de)(de)(de)(de)圖(tu)書(shu)，具有(you)獨(du)特(te)的(de)(de)(de)(de)管(guan)(guan)(guan)(guan)理(li)要(yao)(yao)求和(he)(he)核算方式，其在管(guan)(guan)(guan)(guan)理(li)和(he)(he)使(shi)用(yong)上不同于其他行(xing)業(ye)(ye)的(de)(de)(de)(de)事(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)，不宜(yi)作為無形資(zi)產(chan)管(guan)(guan)(guan)(guan)理(li)，為進一步(bu)體(ti)現(xian)(xian)廣(guang)播(bo)(bo)電(dian)(dian)視(shi)行(xing)業(ye)(ye)特(te)點(dian)，結(jie)合當前廣(guang)播(bo)(bo)電(dian)(dian)視(shi)事(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)實際(ji)情況，《廣(guang)播(bo)(bo)電(dian)(dian)視(shi)事(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)財(cai)務(wu)制(zhi)(zhi)(zhi)度(du)(du)》將“廣(guang)播(bo)(bo)影視(shi)節(jie)目”列入“存貨”管(guan)(guan)(guan)(guan)理(li)，《文(wen)物(wu)事(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)財(cai)務(wu)制(zhi)(zhi)(zhi)度(du)(du)》在“資(zi)產(chan)管(guan)(guan)(guan)(guan)理(li)”中增加了“文(wen)物(wu)藏品”的(de)(de)(de)(de)相關內(nei)容，《體(ti)育事(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)財(cai)務(wu)制(zhi)(zhi)(zhi)度(du)(du)》中進一步(bu)強(qiang)化(hua)了接受(shou)捐贈和(he)(he)贊助消耗(hao)性物(wu)資(zi)的(de)(de)(de)(de)管(guan)(guan)(guan)(guan)理(li)。
（六）健全了財務(wu)(wu)分析(xi)指(zhi)標體(ti)系。結合(he)各行業(ye)事業(ye)發展和(he)(he)改革的實際情況，為進一(yi)步提高文化行業(ye)事業(ye)單位財務(wu)(wu)分析(xi)能力和(he)(he)水平，增加(jia)了部(bu)分財務(wu)(wu)指(zhi)標和(he)(he)業(ye)務(wu)(wu)指(zhi)標，刪除了個別不能充(chong)分反映行業(ye)財務(wu)(wu)和(he)(he)業(ye)務(wu)(wu)情況的指(zhi)標。
問：下一步工作安排？
答：接(jie)下來的(de)首要任(ren)務是(shi)做好五個行(xing)業(ye)制(zhi)度(du)(du)的(de)培(pei)訓和(he)解釋工(gong)(gong)作(zuo)。財(cai)政部(bu)(bu)(bu)將會同(tong)文(wen)化部(bu)(bu)(bu)、廣電總(zong)局(ju)、國(guo)(guo)家體育總(zong)局(ju)、國(guo)(guo)家文(wen)物局(ju)、人(ren)口計生委(wei)等五部(bu)(bu)(bu)門啟動新制(zhi)度(du)(du)的(de)培(pei)訓工(gong)(gong)作(zuo)，并指導各地方根據實際情況開展培(pei)訓。同(tong)時利用(yong)我(wo)部(bu)(bu)(bu)及五部(bu)(bu)(bu)門門戶網站(zhan)，做好新制(zhi)度(du)(du)解疑釋惑(huo)工(gong)(gong)作(zuo)，以加深有關單(dan)位和(he)相(xiang)關工(gong)(gong)作(zuo)人(ren)員(yuan)對五個行(xing)業(ye)制(zhi)度(du)(du)的(de)認(ren)識和(he)理解。
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日期：2013-1-21 16:01:26 | 關閉 | 分享到：