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近些年来,随着我国事业单位体制改革的逐步深入和市场化进程的加快,事业单位的财务管理水平也在不断提高。但同时,现行的事业单位预算管理依然存在着很多问题,尤其是在预算编制和预算执行上还有许多需要改进的地方。事业单位要想取得长久发展,实现社会效益和经济效益的最大化,必须采取科学、合理的方法加强单位预算管理,本文就从这一立场出发,结合当前事业单位预算管理过程中存在的问题展开分析。
In recent years, with the gradual deepening of institutional reform in our institutions and the acceleration of the marketization process, the level of financial management of public institutions has also been on the rise. However, at the same time, there are still many problems in the budget management of the current public institutions. In particular, there are still many areas for improvement in budget preparation and budget implementation. In order to achieve long-term development and maximize social and economic benefits, institutions must take a scientific and rational approach to strengthen the unit budget management. Based on this position, this paper combines the problems existing in the current budget management process of public institutions analysis.