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行政事业单位预算编制是指各级政府、各部门、各预算单位制定筹集和分配预算资金年度计划的预算活动,是预算法必须规范的主要内容。预算编制应当遵守国家编制预算的原则,按照编制办法和程序进行。因此加强行政事业单位预算编制管理,建立和完善预算内部会计控制,对保护行政事业单位资产的安全完整,以及业务的正常运转起着非常关键的作用。
The budgeting of administrative units refers to the budgetary activities that the governments at all levels, all departments and budget units draw up and allocate the annual budget of budget funds, which is the main content that the budget law must regulate. Budgeting should follow the principle of national budgeting and be based on the methodology and procedures. Therefore, it is very crucial to strengthen the budget management of administrative units and to establish and improve the budgetary internal accounting control, which is very crucial to protect the safety and integrity of the assets of administrative institutions and the normal operation of the business.