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预算的重要性不容小觑,不论是大到一个国家企业还是小到一个家庭,预算在财政管理方面都有着重要的作用。合理的预算能够用有限的资金尽可能地实现资源的合理配置。如果一个月的某项支出超出预算则会减少在其他方面的支出,所以我们必须采用科学的计量方式作出预算,这样才会使得我们的收入、支出尽可能的实现平衡状态。行政事业单位在管理方面也是问题重重,赤字和盈余都会使得资源没有得到合理配置甚至会出现浪费的现象。所以近些年来采取了一系列的措施来公开财务收入、预算与支出,相关行政机关和事业单位被强制要求进行严格预算管理,这样能够在一定程度上缓减这些问题。本文将着重研究二级预算这种新型管理模式的特性与内涵探讨二级预算管理模式对于行政机关和事业单位财务管理方面的重要性。
The importance of the budget can not be underestimated, and whether it is as large as a state business or as small as a family, the budget plays an important role in financial management. Reasonable budget can use limited funds to achieve the rational allocation of resources as much as possible. If a month’s expenditure exceeds the budget will reduce other expenses, so we must use scientific measurement methods to make a budget, so as to make our income and expenditure as balanced as possible. Administrative units are also problematic in terms of management. The deficits and surpluses will make the resources not properly allocated and even wasteful. Therefore, in recent years, a series of measures have been taken to disclose financial revenues, budgets and expenditures, and relevant administrative organs and public institutions have been forced to require strict budget management so as to mitigate these problems to a certain extent. This article will focus on the characteristics and connotation of this new management model of the secondary budget to discuss the importance of the secondary budget management model for the financial management of the administrative organs and institutions.