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行政事业单位的预算管理,是依据本单位制定的年度规划和经济发展目标与任务,对特定时期内的经济活动进行科学准确地分析与预测,并根据预测结果制定出相应的发展计划,从而对单位的各项经营活动进行有目的控制与指导,进行综合管理,使经济活动满足单位的发展要求。目前来讲,我国的行政事业单位在预算的管理制度方面很大程度上是继承了传统计划经济时代事业单位的预算管理模式,大体上还是执行了政府收支计划的方式。这样的方式很显然缺少现代化的预算管理手段,这就使得其预算管理缺少一定的约束力和控制力。所以,深化事业单位预算管理体制的改革是必然选择。
The budget management of the administrative units is based on the annual planning and economic development goals and tasks set by the unit to conduct scientific and accurate analysis and forecast of the economic activities in a specific period of time and formulate corresponding development plans based on the forecast results so that Unit of the business activities of the purpose of control and guidance, integrated management, economic activities to meet the unit’s development requirements. At present, the administrative units in our country inherit the budget management mode of institutions in the era of traditional planned economy to a great extent in the budget management system, and basically implement the government revenue and expenditure plan. This approach obviously lacks the modern means of budget management, which makes its budgetary management lack some binding and control. Therefore, deepen the reform of the budget management system of institutions is an inevitable choice.