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预算管理是财经管理的重要方法和手段,加强预算管理,有利于提高经费使用效益,是规范财务管理行为、建立内部约束机制的需要。全面推行预算管理是发达国家财经管理多年积累的经验,对建立现代财经管理制度、提高财务管理水平、增强经费保障力有着十分重要的意义。近年来无论是企业单位还是事业单位,对预算管理工作的重视程度都有所提升,也取得了一定的成效;但仍有一些单位在财务预算管理工作上存在这样或那样的问题,预算管理弱化的现象普遍存在。本文针对存在于事业单位预算管理工作上的诸多问题,提出强化预算管理的具体措施,以期对各单位完善预算管理工作提供一点建议。
Budget management is an important method and means of financial management. To strengthen the budget management and improve the efficiency of the use of funds is the need to standardize the financial management and establish an internal restraint mechanism. The full implementation of budget management is the experience accumulated by the financial management of developed countries for many years and is of great significance to the establishment of a modern financial management system, improvement of financial management and enhancement of funding support. In recent years, both enterprises and public institutions have paid more attention to budget management and achieved some success. However, some units still have some problems in their financial budget management and the budget management is weakened The phenomenon of widespread. In view of the many problems existing in the budget management of public institutions, this paper puts forward specific measures to strengthen budget management with a view to providing suggestions for improving the budget management of all units.