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部门预算是事业单位完成事业计划和工作任务的财力保证,也是事业单位财务管理工作的基本依据。标准的部门预算管理周期由预算编制、预算执行和财政决算三个主要阶段构成。这三个阶段相辅相成,互为条件。近几年,在诸项财政管理制度改革的推动下,事业单位的预算编制与执行工作取得了明显的进步,但仍存在不少问题。从笔者所在的上海浦东新区一些事业单位看,问题主要集中在以下几个方面。一是预算编制不够严密。主要是:(1)预算编制的时间晚,预算编制周期短。整个预算编制过程只有短短的一两个月,因此质量不高。单位预算批复下达得晚,年初几个月根本没有预算可以执行,许多资金只能够参照上年度支出水平进行控制。(2)部分单位预算编制粗糙,内容简单,对全年的收支缺乏充分的预测与详细的规划,编制的预算无严密性可言,再加上年度中间开展计划外工作
The departmental budget is the financial guarantee for the institutions to complete their business plans and tasks, and is also the basic basis for the financial management of public institutions. The standard departmental budget management cycle consists of three major stages, budgeting, budget execution and fiscal accounts. These three stages are mutually reinforcing and mutually conditional. In recent years, under the impetus of the reform of various financial management systems, remarkable progress has been made in the formulation and implementation of the budget of public institutions, but many problems still exist. From the author’s Shanghai Pudong New Area, some institutions, the problem is mainly concentrated in the following areas. First, the budget preparation is not tight. Mainly: (1) budget preparation late, the budget preparation cycle is short. The entire budget preparation process is only a short period of one or two months, so the quality is not high. The approval of the unit budget was delayed too late. In the early months of the year there was absolutely no budget to implement and much of the funds could only be controlled with reference to the expenditure level of the previous year. (2) Part of the budget preparation of some units is rough and the content is simple. The budget and expenditure for the whole year lacks sufficient prediction and detailed planning. The budgets compiled are not rigorous. In addition, the unplanned work in the middle of the year