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随着市场经济体制的不断改革与深化,事业单位也应该改变经营理念,在履行社会责任与服务职能的前提下,节约财政资金、合理地利用资源、提高综合管理职能是事业单位应尽的义务。全面实行事业单位预算管理工作是完善事业单位预算体系、促进事业单位的资金使用效益、综合提高事业单位的管理效能的重要手段。本文从全面预算的概念入手,在阐述了其重要意义的同事,分析了当今多数事业单位全面预算存在的问题以及完善措施,希望对今后的事业单位管理工作起着小小的借鉴。
With the continuous reform and deepening of the market economy system, public institutions should also change their business philosophy. Under the premise of fulfilling their social responsibilities and service functions, it is an obligation of public institutions to save financial resources, make rational use of resources and improve integrated management functions . The full implementation of the budgetary management of public institutions is an important means to improve the budget system of public institutions, to promote the use of funds by public institutions and to comprehensively improve the management efficiency of public institutions. Starting from the concept of overall budget, this paper elaborates on its important colleagues, analyzes the problems and improvements of the overall budget of most institutions at present, and hopes to draw lessons from the management of public institutions in the future.