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实行部门预算是我国建立公共财政框架的基本要求,也是财政管理体制改革的主要内容之一,尤其是行政事业单位要发挥表率作用,切实推进实行部门预算管理体制。本文分析了行政事业单位部门预算管理现状,总结了实践过程中存在的主要问题。继而提出一些对策建议,意在帮助行政事业单位贯彻高效的部门预算管理,提高行政管理效率。
The implementation of departmental budgets is the basic requirement for establishing a public financial framework in our country and one of the major contents of the reform of the financial management system. In particular, the administrative institutions must play an exemplary role in earnestly pushing forward the implementation of the departmental budget management system. This article analyzes the status quo of the budget management in the department of public administration and summarizes the main problems in practice. And then put forward some countermeasures and suggestions, intended to help administrative institutions to implement efficient departmental budget management and improve the efficiency of administrative management.