论文部分内容阅读
预算管理是我国事业单位财务管理工作中不可或缺的内容,并且也是完成事业单位各项工作任务的可靠保障。作为事业单位使用分配以及筹集资金经费的重要依据,良好的预算管理对资金使用效率的提高和单位资源的整合有着积极的促进作用。然而事业单位的预算管理中存在着许多问题,预算管理过于粗放,而且存在着严重的形式化,无法与新形势下的发展要求相适应,在很大程度上制约了事业单位的发展。文章结合我国事业单位预算管理的现状,深入的分析了事业单位预算管理中的问题,提出了强化预算管理的有效对策,旨在促进事业单位预算管理效率及综合效益的提升。
Budget management is an indispensable element in the financial management of public institutions in our country, and it is also a reliable guarantee for completing various tasks of public institutions. As an important basis for the use of distribution and fund-raising by public institutions, good budget management has a positive effect on the improvement of the efficiency of fund utilization and the integration of unit resources. However, there are many problems in the budgetary management of public institutions, the budget management is too extensive, and there is a serious formalization that can not be adapted to the development requirements in the new situation, largely restricting the development of public institutions. Based on the current situation of budget management in public institutions in our country, the article analyzes the problems in the budget management of public institutions in-depth and puts forward effective countermeasures to strengthen the budget management so as to promote the efficiency of budget management and the improvement of comprehensive benefits.