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随着2015年我国开始实施新《预算法》,行政事业单位预算管理方面获得了很大的进步,尤其体现于文化旅游事业单位。新的预算制度体制保障了旅游业的蓬勃发展,解决了旅游事业单位长期以来累积的科学定位不明确、实施有效性不足、监督考核机制不健全等问题,推动了行政事业单位预算管理模式的转变。但是纵观目前新预算体制下预算管理研究,仍然存在诸多问题需要去解释和剖析。尤其是在当下互联网时代,更需要结合网络思维重新认识预算管理问题。鉴于此,本文首先介绍新预算法的重点变化,并在此基础上结合互联网环境阐释当下行政事业单位预算管理存在的主要问题,进而提出应对策略。期望本文研究可以推动行政事业单位对新时代、新环境下的预算管理问题有一个全新的认识。
With the implementation of the new “Budget Law” in our country in 2015, great progress has been made in the budget management of administrative units, especially in cultural tourism institutions. The new system of budget system ensures the vigorous development of the tourism industry, solves the problems such as the uncertain scientific positioning accumulated by tourist agencies over a long period of time, the lack of effective implementation and the imperfect supervision and examination mechanism, and promotes the transformation of the budget management mode of administrative institutions. . However, looking at the current budget management research under the new budget system, there are still many problems that need to be explained and analyzed. Especially in the current era of the Internet, it is even more necessary to reconsider the issue of budget management in combination with the network thinking. In view of this, this article first introduces the key changes of the new budget law, and on this basis, combined with the Internet environment to explain the current main problems of the administrative unit of the budget management, and then put forward coping strategies. It is hoped that this study can promote the public institutions to have a new understanding of the issue of budget management in the new era and environment.