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事业单位是不以生产经营和创利为目的,保障社会发展和进步的社会公益性福利和服务性机构,其以自己的技术和人力为公众服务。事业单位财务管理是指事业单位为社会提供公共产品、服务时所耗费无偿性、单一性公众资源过程和结果的经济管理活动,包括预算编制、预算执行、预算评价3个阶段和内部控制、资产管理、财务监督等方面。事业单位财务管理的目的就是要达到支出成本最小化和社会效益最大化。但目前我国事业单位财务管理普遍弱化,主要存在以下问题:
Institutions are not social welfare and service institutions that aim at the production and management and profit-making, and guarantee the social development and progress. They serve the public with their own technology and manpower. Financial management of public institutions refers to the economic management activities of institutions that provide public goods and services without compensation and single public resources process and result, including budget preparation, budget implementation and budget evaluation, as well as internal control, assets Management, financial supervision and so on. The purpose of the financial management of institutions is to minimize the cost of expenditure and maximize social benefits. However, at present, the financial management of public institutions in our country is generally weakened, mainly including the following problems: