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部门预算是未来一定时期结合自身履行职能需要,从下级到上级逐步进行编制、审批、上交,经财政部门的审核,再上交到人民代表大会进行依法批准的综合性财务收支计划。事业单位就是部门预算单位中的一个重要单位,事业单位进行预算管理工作的时候存在缺陷,是因为事业单位的部门预算有一定的不合理性。因此对于事业单位部门预算所存在的一些问题,提出一定的研究方案。
The departmental budget is a comprehensive financial revenue and expenditure plan approved by the people’s congress to be approved by the people’s congress in accordance with the needs of performing its own functions in a certain period of time in the future, from the subordinate to the superior through gradual preparation, examination and approval, and submission of the budget. Institutions are departmental budget units in an important unit, the institutions of the budget management work when there are flaws, because the department’s departmental budget has a certain unreasonable. Therefore, some problems existing in the departmental departmental budget are put forward, and some research proposals are put forward.