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全面预算管理是指预算单位为了实现既定目标,通过编制预算、内部控制、考核业绩所进行的一系列财务管理活动。它贯穿于单位财务预算编制和执行全过程,是预算单位全过程、全方位及全员参与的预算管理。目前,许多企业都实现了全面预算管理制度,而在事业单位中全面预算管理制度较少实施。为了提高资金使用的计划性和效率性,规范事业单位财务管理制度,在事业单位中实现全面预算管理制度是非常必要的。
Total budget management refers to a series of financial management activities undertaken by the budget unit in order to achieve its stated objectives through budget preparation, internal control and performance appraisal. It runs through the whole process of preparation and implementation of the financial budget of the unit, and is the budget management of the entire budget unit in its all-round and full participation. At present, many enterprises have implemented a comprehensive budget management system, while the overall budget management system is less implemented in public institutions. In order to improve the planning and efficiency of the use of funds and to standardize the financial management system of public institutions, it is necessary to achieve a comprehensive budget management system in public institutions.