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自2014年《行政事业单位内部控制规范》执行以来,事业单位预算绩效管理已被提出全新的要求,必须以内部控制具体要求为基点加以优化完善,是其提高预算绩效管理效率的关键所在。因此,本文作者站在内控角度,从不同角度入手客观分析了事业单位内部控制和预算绩效管理,探讨了事业单位预算绩效管理体系构建途径。
Since the implementation of the “Code of Internal Control for Public Institutions” in 2014, the budget performance management of PSUs has been put forward new requirements and must be optimized and improved based on the specific requirements of internal control. This is the key to improving the efficiency of budget performance management. Therefore, the author of this paper stands from the angle of internal control, and from different perspectives, it objectively analyzes the internal control and budget performance management in public institutions and discusses the ways to construct the budget performance management system in public institutions.