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(一)事业单位财务监督存在的主要问题1.认识不到位,预算编制缺乏科学性。在财务检查过程中,笔者发现有些事业单位领导对财务监督认识不到位,认为只要经济效益好,具体工作让职能部门去做就行。特别是在编制预算时,单位领导没有认真全面平衡预算数据,单位职能部门也基本没有参与预算编制工作,致使预算编制存在不科学和不符合单位实际的情
(A) the main problems of financial supervision of institutions 1. Inadequate understanding of the lack of scientific preparation of the budget. In the financial inspection process, the author found that some institutions do not know the leadership of the financial supervision, that as long as the economic benefits, the specific work for the functional departments to do it. In particular, when formulating the budget, unit leaders did not conscientiously and completely balance the budget data, and the unit functional departments basically did not participate in the budget preparation work. As a result, the budget formulation was unscientific and not in conformity with the actual situation of the unit