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随着事业单位体制改革的深入和市场化进程的加快,事业单位的财务管理应从原来的重核算轻管理转变到运用科学的财务管理模式和手段,以促进事业单位在保障公共服务的同时,面向市场,提高竞争力,谋求自我发展。全面预算管理就是顺应改革需要引入的一种较为有效的管理模式和理念。本文在分析事业单位推行全面预算管理动因的基础上,探讨了其构建与实施步骤和方法,并就事业单位为适应全面预算管理提出了相应的改革要求。
With the deepening of institutional reform and the acceleration of marketization process, the financial management of public institutions should be changed from the light management of heavy accounting to the use of scientific financial management models and means to promote public institutions to protect public services at the same time Market, improve competitiveness and seek self-development. Total budget management is a more effective management mode and concept that is introduced to meet the needs of the reform. On the basis of analyzing the motivation of public budget management, this paper discusses the steps and methods of its construction and implementation, and puts forward the corresponding reform requirements for public institutions to adapt to the overall budget management.