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预算是行政事业单位财务工作最重要的内容之一,它是指行政事业单位根据事业发展计划和中心任务编制的并经过规定程序批准的年度财务收支计划,反映着单位和财政之间的资金领拨缴销关系和事业计划、工作任务的规模和方向,是完成事业计划和工作任务的财力保证。因此,预算管理的成效关系到党和国家各项重大政策的落实,关系到政府公共服务水平和财政管理水平的提高,也密切关系到行政事业单位的发展。
The budget is one of the most important contents of the financial work of the administrative institutions. It refers to the annual financial revenue and expenditure plan prepared by the administrative institutions according to the business development plans and central tasks and approved by the prescribed procedures, which reflects the funds between the units and the financial departments The relationship between annuity payment and business plan and the scale and direction of the work tasks are the financial guarantee for the completion of business plans and tasks. Therefore, the effectiveness of budget management is related to the implementation of various major policies of the Party and the state, to the improvement of government public services and the level of financial management, and to the development of administrative institutions.