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内控视角下预算绩效管理是行政事业单位预算改革中的一项关键内容,行政事业单位对预算绩效管理加强了重视,并对体系中的相关要求进行不断的完善,取得了一定的效果。但是,从内控层面对问题进行分析,预算绩效管理仍然存在许多问题有待解决,因此加强对该方面问题分析具有现实意义。
Budget performance management from the perspective of internal control is a key element in the budget reform of administrative institutions. Administrative units have paid more attention to budget performance management and have continuously improved the relevant requirements in the system and achieved certain results. However, there are still many problems to be solved from the perspective of internal control and budget performance management. Therefore, it is of practical significance to strengthen the analysis on this issue.