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在社会主义的中国,中国特色的社会主义体制在事业单位的设立上体现了其独到之处。作为社会系统中的一个重要的子系统,其活动资金大部分来自公共财政的投入,当然还有其他资金来源。比如说公立幼儿园应当属于文化事业单位管辖,除了当地财政拨款供幼儿园进行基础设施的配置和教师工资的发放之外,同样的,也可以通过吸收生源来得到合理合法的经营收入。在资产配置环节中,如何有效地管理资产,预算管理起到了一定的制约作用,因此,文章就事业单位中资产配置环节中的预算管理出现的问题和相关措施进行了探讨。
In socialist China, the socialist system with Chinese characteristics shows its uniqueness in the establishment of public institutions. As an important subsystem in the social system, most of its activities are funded by public finances, and of course other sources of funding. For example, public kindergartens should belong to the cultural institutions under the jurisdiction of, in addition to local financial allocations for kindergartens for the allocation of infrastructure and the distribution of teachers’ salaries, the same can also be obtained by absorbing students to obtain a reasonable and legitimate operating income. In the aspect of asset allocation, how to manage assets effectively and budget management play a certain restrictive role. Therefore, the article discusses the problems and related measures in budget management in asset allocation in public institutions.