论文部分内容阅读
财务管理的重点与核心环节便是预算管理,因此,保证了预算管理的合理化和规范化也就在很大程度上保证了财务管理的质量。相应地,想要对财务管理系统进行改革,其突破口通常就是预算管理。目前现行预算体系的不足有着深层次的原因,需要进行彻底的变革,否则财政支出的效益将会继续受到影响。文章首先着重分析了现行预算存在的不足,而后提出了解决其不足的相关建议。
The focus and core part of financial management is budget management, therefore, to ensure the rationalization and standardization of budget management also largely guarantees the quality of financial management. Accordingly, to reform the financial management system, the breakthrough is usually budget management. At present, the deficiencies of the current budget system have profound reasons for the need for radical changes or the benefits of fiscal expenditure will continue to be affected. First of all, the article focuses on the analysis of the existing deficiencies in the budget, and then put forward some suggestions to solve its shortcomings.