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本文首先对行政事业单位预算绩效管理与内部控制的含义和关系分别进行了简要地阐述,然后对内部控制视角下行政事业单位预算绩效管理存在的问题进行了详细地分析和探讨,最后笔者提出了内部控制视角下提高行政事业单位预算绩效管理效果的对策。希望本文的分析与探讨,能够有助于我国行政事业单位预算绩效管理水平的提高和促进我国行政事业的发展。
In this paper, firstly, the meaning and relationship of budget performance management and internal control in administrative units are briefly described respectively. Then the problems existing in budget performance management of administrative units under internal control are analyzed and discussed in detail. Finally, The Countermeasure to Improve the Effect of Budget Performance Management of Administrative Institutions from the Perspective of Internal Control. I hope this paper’s analysis and discussion can help to improve the level of budget performance management of our country’s administrative institutions and promote the development of our administrative work.