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在我国社会公共服务体系中,事业单位是主体。但是,多年的发展和传统的管理模式使得事业单位在预算管理制度的设计、财务监管、绩效考核、岗位设置等方面问题频出。作为一项有效的现代管理方式,预算管理在加强事业单位行为的科学化与规范化、强化风险管理体系的构建等方面起到了极为重要的作用。可见,对于我国事业单位而言,在现有的基础上认真剖析,构建切合实际的、完善的预算管理体系对于降低财务管理风险有着重要的意义。本文将以新预算法为契机,对事业单位的财务管理存在的问题进行剖析,并努力探寻新预算法下事业单位财务管理水平提升的有效策略,以期为促进事业单位的发展奠定基础。
In our social public service system, public institutions are the main body. However, many years of development and the traditional management mode make the public institutions have frequent problems in the design of the budget management system, financial supervision, performance appraisal and job setting. As an effective way of modern management, budget management plays an extremely important role in strengthening the scientific and standardized behavior of institutions and strengthening the construction of risk management system. It can be seen that for our public institutions, it is of great significance to carefully analyze and construct a realistic and complete budget management system on the existing basis to reduce the risk of financial management. This article will use the new budget law as an opportunity to analyze the problems existing in the financial management of public institutions and to find effective strategies to improve the financial management of public institutions under the new budget law so as to lay the foundation for the development of public institutions.