论文部分内容阅读
预算管理是我国事业单位财务管理中不可或缺的内容,预算问题影响着资金使用的合理性及有效性,预算管理的优劣程度也会影响到单位目标的实现。新事业单位会计制度自2013年1月1日实施以来,就对事业单位预算管理做出了相关要求,一定程度上提高了预算管理的质量,但同时新制度在预算管理方面也仍还存在着一些缺陷。文章从新事业单位会计制度的角度出发,探析了预算管理需要改进之处。
Budget management is an indispensable element in the financial management of public institutions in our country. The budget problem affects the rationality and effectiveness of the use of funds. The quality of budget management also affects the realization of the unit’s goal. Since the implementation of the new institutional accounting system on January 1, 2013, it has made relevant demands on the budget management of PSUs, which has improved the quality of budget management to a certain extent. However, the new system still has some problems in budget management Some defects. From the perspective of the new institutional accounting system, this article explores the need for improvement in budget management.