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体育事业单位是指承担组建各项专业运动队任务、组织运动队伍的日常学习、训练、代表地方参加各项赛事、隶属于地方文体旅游局的财政全额拨款事业单位。体育事业单位的性质决定了体育事业单位财务管理的重点不在于组织和筹集资金,而在于加强预算支出管理和资金管理,即用好管好有限的经费,提高资金使用效益,达到支出成本最小化和社会效益最大化的目标。因而,体育事业单位财务管理是有别于一般企业的。当前,体育事业单位财务管理主要包括部门预算编制、
Sports institutions are undertaking the task of organizing various specialized sports teams, organizing day-to-day study and training of sports teams, participating in various events on behalf of localities, and making full-funded public-funded institutions affiliated to local sports and tourism administrations. The nature of sports institutions determines that the focus of financial management of sports institutions is not to organize and raise funds, but rather to strengthen the budget expenditure management and capital management, that is, make good use of limited funds, improve the efficiency of capital utilization, and minimize the expenditure costs And the goal of maximizing social benefits. Therefore, the financial management of sports institutions is different from the general business. At present, the financial management of sports institutions include departmental budgeting,