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随着国家对科技投入的不断增加,对科学事业单位的预算管理提出了新的要求。由于种种原因,我国科学事业单位的预算管理还存在编制不科学、执行不得力、管理手段落后等诸多问题,阻碍了科学事业单位的发展,所以必须强化预算管理,推进管理会计中全面预算工具在科学事业单位的应用,以适应新常态下科学事业单位的财务管理环境。全面预算管理是集机制、体制、方法于一体的现代化管理模式,它充分体现了战略化、系统化和人本化的概念。运用全面预算管理,能够合理分配组织内部的各种资源,包括财务资源和非财务资源,促进组织目标的完成。
With the increasing investment in science and technology by the state, new requirements have been set for the budget management of science institutions. Due to various reasons, there are still many problems in the budget management of scientific institutions in our country, such as unscientific establishment, ineffective implementation and backward management tools, which impede the development of science institutions. Therefore, we must strengthen budget management and promote comprehensive budget management tools in management accounting Scientific institutions to adapt to the financial management environment of scientific institutions under the new normal. Overall budget management is a modern management mode that integrates mechanism, system and method. It fully reflects the concept of strategy, systematization and humanization. The use of comprehensive budget management can rationally allocate various resources within the organization, including financial resources and non-financial resources, and promote the completion of organizational goals.