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1986年《财会通讯》第三期《完善行政事业单位预算包干的几点意见》一文中说“预算包干之所以能发挥加强预算管理的作用在于责权利得到有机的结合。如果包干任务不明确、不具体与实际差距大,就失去‘包’的意义”。对此深有同感。现就我单位实行“预算包干,结余留用”办法后的得与失谈点看法,供进一步宪善预算包干参考。我单位是在1981年实行预算包干的。起初几年比较顺利,经过大家努力,不但保证了工作任务的完成,还有适量的结余。大家都觉得包与不包确实不一样。其得主要有以下二点:(1) 节约了资金,减少了不必要的浪费,并进一步增强了会计人员对预
In his article “Improving Budget Arrangements for Administrative Units” in the third issue of the “Accounting Newsletter” in 1986, the article states: “The reason why the budget package can play its role in strengthening budget management lies in the organic combination of rights and responsibilities. If the task of the package management is not clear, Without specific and actual big gap, it will lose the meaning of ”package“. I feel the same way. Now my unit to implement the ”budget package, balance remaining" approach to gain and lose point of view, for further constitutional budget package reference. My unit implemented the budget package in 1981. The first few years at a relatively smooth, through our efforts, not only to ensure the completion of the task, but also the amount of balance. We all think packages and packages are not the same. Its mainly has the following two points: (1) save money, reduce unnecessary waste, and further enhance the accounting staff to pre-