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预算是单位资金筹措和资金使用的预算,是单位各项财务运动的前提和依据。预算管理是单位为实现既定的经济目标,通过编制预算、内部控制、考核业绩所进行的一系列财务管理活动,它贯穿于单位预算的编制和执行全过程,预算管理质量的优劣直接关系到单位总体目标的实现。长期以来,由于对预算工作的认识不足,预算管理弱化,造成了有预算不执行或预算与实际工作相脱节的局面。在此,笔者就事业单位预算管理的现状和今后加强预算管理,提高预算管理水平的基本途径发表粗浅的看法。
The budget is the unit’s fund-raising and capital budget, is the premise and basis of various financial campaigns. Budget management is a series of financial management activities undertaken by a unit to achieve its stated economic goals through budgeting, internal control and performance appraisal. It runs through the entire process of compiling and implementing unit budgets, and the quality of budget management is directly related to The overall goal of the unit to achieve. For a long time, due to lack of understanding of budgetary work, the budget management has been weakened, resulting in the situation that the budget is not implemented or the budget is disconnected from the actual work. At this point, I published a superficial view on the status quo of budget management in public institutions and the basic ways to strengthen budget management and improve budget management in the future.