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随着2014年《行政事业单位内部控制规范(试行)》文件的出台与实施,加强对行政事业单位经济活动合法性管理、预防经济风险发生成为了当前行政事业单位应对新经济形势下发展与改革中的重要内容。预算绩效管理作为加强行政事业单位预算管理效果的重要保障,在管理改革过程中受到的重视程度在不断增加,对有效带动行政事业单位预算管理改进和完善起到了重要的作用。
With the promulgation and implementation of the “Regulations on Internal Control of Administrative Institutions (Trial)” in 2014, strengthening the management of the legitimacy of economic activities of administrative units and preventing the occurrence of economic risks has become the current situation that administrative units should cope with the development and reform under the new economic situation In the important content. Budget performance management, as an important guarantee to strengthen the budget management effect of administrative units, has been paid more attention in the process of management reform, which has played an important role in effectively promoting the improvement and perfection of budget management in administrative units.