论文部分内容阅读
部门预算改革是实现财政资源优化配置、合理发挥财政资金使用效率的重要举措。基于这样的现实需要,如何加强行政事业单位的部门预算管理成为一个亟待解决的问题。作为当前财政改革的重点,行政事业单位的部门预算管理与改革正在全国逐步进行。行政事业单位的部门预算改革是建立和完善公共财政体制的重要内容。部门预算改革改变了预算的编制、执行、监督的过程与内容,所以现行的会计制度和具体会计核算办法则必然应进行修订以适应部门预算改革的需要,这是确保事业单位完成各项业务目标的重要途径,也是事业单位财务管理工作的基本依据。本文简要分析了行政事业单位部门预算管理的现状,梳理了部门预算改革进程中存在的一些主要的问题,并且提出有关预算管理的对策及建议,旨在规范和促进行政事业单位预算管理有效实施。
The departmental budget reform is an important measure to realize the optimal allocation of financial resources and rationally utilize the efficiency of the use of fiscal funds. Based on such practical needs, how to strengthen departmental budget management in administrative units has become a pressing issue. As the focus of the current fiscal reform, the departmental budget management and reform of administrative institutions are gradually being carried out throughout the country. The departmental budget reform in administrative units is an important part of establishing and improving the public financial system. The reform of the departmental budget has changed the process of preparing, implementing and supervising the budget. Therefore, the current accounting system and the specific accounting measures are bound to be revised to meet the needs of the departmental budget reform. This is to ensure that the institutions will accomplish all business objectives An important way, but also the basic basis for the financial management of institutions. This article briefly analyzes the status quo of the budget management in the department of public administration, sorts out some major problems existing in the process of departmental budget reform, and puts forward countermeasures and suggestions on budget management so as to standardize and promote the effective implementation of budget management in the administrative institutions.