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随着改革的深入,行政事业单位预算管理机制不断加强,对预算的科学化、精细化要求不断提高。作为集预算编制、执行、分析、控制、考核为一体的全面预算管理活动,是提高财政性资金使用的效率和效益,优化资源配置,提升内部控制水平的有效管理机制。本文从行政事业单位全面预算管理的要点和流程出发,分析现有阶段行政事业单位全面预算存在的问题,结合海事系统全面预算管理信息系统的推行和改进提出对策和建议。
With the deepening of reform, the budget management mechanism of administrative units has been continuously strengthened, and the requirements for a scientific and refined budget have been continuously raised. As a comprehensive budget management activity that integrates budgeting, execution, analysis, control and assessment, it is an effective management mechanism to improve the efficiency and effectiveness of the use of fiscal funds, optimize the allocation of resources and enhance the level of internal control. Based on the essentials and process of the overall budget management of administrative institutions, this article analyzes the existing problems in the overall budget of the administrative units, and puts forward countermeasures and suggestions according to the implementation and improvement of the comprehensive budget management information system of the maritime system.