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在社会的不断进步更新下,行政事业单位在财务体制方面不断寻求突破,取得了不错的成绩,然而同时也存在着很多不足需要改进。当下以及未来发展的一段时间内,行政事业单位仍面临着一个很重要的问题,那就是预算管理的精细化。预算管理精细化兴起于西方国家,并受到了广泛的欢迎。然而在我国,预算管理精细化并没有得到广泛的应用,新形势下的行政事业单位的预算管理模式需要进行转变,由粗放型转为精细化。本文针对此展开讨论,解释了预算精细化意义、目前存在的行政事业单位预算弊端以及精细化实施方法。
Under the continuous improvement of the society, the administrative units have made continuous breakthroughs in the financial system and achieved good results. However, there are still many deficiencies that need improvement. Now and in the future development of the period of time, the administrative unit is still facing a very important issue, that is, the refinement of budget management. The refinement of budget management has arisen in western countries and has been widely welcomed. However, in our country, the refinement of budget management has not been widely used. Under the new situation, the budget management mode of administrative units needs to be changed from extensive to refined. This article discusses this, explains the significance of the refinement of the budget, the existing shortcomings of the administrative units of the budget and the implementation of meticulous approach.