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部门预算的合理编制和严格执行是单位提高资金使用效益的重要财务手段。部门预算的编制作为单位预算的重要方法和手段,是对单位和政府部门收入以及支出情况的汇总反应。因此,在当前财政改革的大前提下,要进一步的强化部门的预算,才能加强单位和企业工作的透明性,打击腐败和贪污行为。但由于当前我国企业和事业单位内部仍存在很多的问题,因此,解决问题,采取合理措施是当前亟待解决问题。
The reasonable preparation and strict implementation of departmental budgets are important financial means for the unit to enhance the efficiency of the use of funds. The preparation of departmental budgets as an important method and means of unit budgeting is the aggregate response to the income and expenditures of units and government departments. Therefore, under the premise of the current fiscal reform, it is necessary to further strengthen departmental budgets in order to enhance the transparency of the work of units and enterprises and combat corruption and corruption. However, due to the many problems still existing in the enterprises and institutions in our country, it is urgent to solve the problems and take reasonable measures.