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预算管理对我国行政事业单位有着重大的意义。它可以合理配置公共部门资产;有效地集中财政资金,确保国家财力的有效供给;掌握国民经济的运行状况、发展趋势和出现的问题,提高行政事业单位制定政策的准确性。目前很多地方也意识到了它的重要性,已经初步建立起行政预算体系,但预算管理仍存在诸多缺陷,其体系在预算编制、预算实施以及事后考核等环节还存在不少的问题。本文就行政事业单位预算管理中存在的问题进行了分析,并在此基础上提出意见。
Budget management is of great significance to our administrative institutions. It can rationally allocate public sector assets; effectively concentrate financial resources and ensure the effective supply of state financial resources; grasp the operational status, development trends and emerging issues of the national economy and improve the accuracy of policies formulated by administrative units. At present, many localities are aware of its importance and have initially set up an administrative budget system. However, there are still many deficiencies in budget management. There are still many problems with its system in terms of budgeting, budget implementation and ex-post assessment. This article analyzes the problems existing in the budget management of administrative institutions, and puts forward opinions on this basis.