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预算管理是事业单位开展各项工作和控制费用支出的前提,合理的预算管理制度是事业单位有效利用国家财政资金、实现单位目标的重要措施。《事业单位会计制度》是规范事业单位进行会计工作的重要制度,在新的制度颁布之后,会对预算管理产生一定的影响。本文论述了事业单位预算管理的重要性、存在的问题、新制度对预算管理的影响,最后提出了相应的意见,以加快事业单位预算管理的步伐。
Budget management is the prerequisite for public institutions to carry out various tasks and to control their expenditures. A reasonable budget management system is an important measure for public institutions to effectively utilize state financial resources and achieve their unit goals. The “Accounting System of Public Institutions” is an important system for regulating public institutions to carry out accounting work. After the promulgation of the new system, it will have an impact on budget management. This article discusses the importance of the budget management of public institutions, existing problems, the impact of the new system on the budget management, and finally put forward corresponding opinions to speed up the pace of the budget management of public institutions.