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我国的行政事业单位是行政单位与事业单位的统称,其主要履行的是执法监督以及一些社会管理职能。它在维护当前社会稳定、提供各种社会公共服务方面,起着比较重要的作用。财务预算管理作为行政事业单位的一项非常重要的管理内容,直接影响到单位资金的规范性、有效性。但当前行政事业单位的财务预算管理尚存在一些问题,在此前提下,本文认真分析了其中存在的主要问题,并探讨了基于审计视角下的行政事业单位财务预算管理的改进措施。
Administrative units in our country are collectively referred to as administrative units and public institutions, and their main functions are law enforcement supervision and some social management functions. It plays a more important role in maintaining the current social stability and providing all kinds of social public services. As a very important management content of administrative institutions, financial budget management has a direct impact on the standardization and effectiveness of unit funds. However, there are still some problems in the current budget management of administrative units. Under this premise, the paper carefully analyzes the main problems and discusses the improvement measures based on the auditing perspective of the financial budget management of the administrative units.