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最近几年,我国社会主义经济体制在不断完善,行政事业单位的财务管理方面也越来越受到关注,为提高行政单位财政资金使用效率,我国提出了预算绩效管理机制,近几年来,预算管理成为了行政事业单位财务管理的主要手段,行政事业单位通过预算编制、预算执行和财务决算来实现财务管理的目标,而预算执行则是预算管理的重要环节,加强预算执行力度可以使我国行政单位财务管理效果显著。但目前我国的预算绩效管理工作正处于起步阶段,还有面临着诸多问题。
In recent years, China’s socialist economic system has been continuously improved, and the financial management of administrative units has also drawn increasing attention. In order to improve the efficiency of administrative units’ use of fiscal funds, China has proposed a budget performance management mechanism. In recent years, budget management Has become the main means of financial management of administrative institutions, administrative institutions through budgeting, budget implementation and financial accounts to achieve the goal of financial management, and budget execution is an important part of budget management, strengthen the implementation of the budget can make our country’s administrative units Financial management effect is remarkable. However, at present, China’s budget performance management is in its infancy, and many problems are still faced.