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作为当前财政改革的重点,行政事业单位的部门预算改革正在全国逐步施行,通过单位部门预算改革,可以实现财政资源的优化配置,提高财政资金的使用效率,并大大改善政府预算的完整性,使得预算内外资金分管分治的弊端得到有效的解决。在具体的实践工作中,行政事业单位的部门预算管理还存在着一些不足与缺陷。文章首先对这些问题和不足进行剖析,然后对如何改进和完善单位的部门预算管理提出一些建议和对策,从而加强行政事业单位的部门预算管理。
As the focus of the current fiscal reform, the departmental budget reform of the administrative units is gradually implemented in the whole country. Through the budget reform of the unit departments, the optimal allocation of financial resources can be realized, the efficiency of the use of fiscal funds can be improved, and the integrity of the government budget can be greatly improved. The shortcomings of the division of funds within and outside the government budget have been effectively solved. In the concrete practice, there are still some shortcomings and deficiencies in the departmental budget management of administrative units. At first, the article analyzes the problems and shortcomings, and then puts forward some suggestions and countermeasures on how to improve and perfect departmental budget management so as to strengthen departmental budget management in administrative units.