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长期以来,由于缺乏外部和内部的约束机制,使得事业单位全面预算管理相对比较宽松。随着我国不断深化机构改革和财政部门预算改革的进行,这种低效率的预算管理将越来越不适应新形势的需要,因此建立与行政事业单位相适应的全面预算管理和内部成本控制体系显得尤为重要。文章首先引入事业单位全面预算管理,结合目前事业单位预算管理中的问题,进而对事业单位实行全面预算管理模式进行探讨。
For a long time, due to the lack of external and internal restraint mechanisms, making the overall budget management institutions relatively lenient. With China’s deepening institutional reform and budget reform in the financial sector, this inefficient budget management will be less and less suited to the needs of the new situation. Therefore, a comprehensive budget management and internal cost control system should be established that is compatible with administrative institutions It is particularly important. First of all, the article introduces the comprehensive budget management of public institutions, combined with the current budget management issues in public institutions, and then discusses the implementation of a comprehensive budget management model.