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预算管理改革作为我国一项事关保障国民经济快速发展的重大举措,在建立现代公共预算体系过程中,稳定维护财政体系运行和促进政府高效施政有着不可比拟的突出贡献。行政事业单位是我国公共事业管理的直接部门,而其财务预算管理对于公共事业单位本身的经济目标的预制与实现都有着重大的意义。本文在探析行政事业单位加强预算管理的过程中,利用编制预算、内部控制和考核业绩等常见财务管理活动的分析,对我国行政事业单位的财务预算编制、审批、执行和调整全过程进行分析和对策研究,旨在能够从根本上探索出一条提升预算管理质量的最优化之路。
As a major measure in our country to safeguard the rapid development of the national economy, budgetary management reform has an incomparable outstanding contribution in establishing a modern public budget system, steadily maintaining the operation of the financial system and promoting the efficient administration of the government. Administrative units are the direct departments of public utilities management in our country, and their financial budget management is of great significance to the prefabrication and realization of the public utilities’ own economic goals. In the process of strengthening the budget management of administrative units, this paper analyzes and analyzes the whole process of preparation, approval, execution and adjustment of the financial budget of the administrative units in our country through the analysis of common financial management activities such as preparation of budget, internal control and examination performance Countermeasure research aims to fundamentally explore a way to optimize the quality of budget management.