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在市场经济发达的西方国家,全面预算管理是每一个事业单位管理控制的工具和业绩评估的重要依据。我国市场经济起步较晚,各事业单位对全面预算管理的研究与应用方面存在明显的不足。本文将重点分析全面预算管理的功能以及在事业单位的应用,强调全面预算管理对于事业单位的重要性和有效性。
In western countries with developed market economy, total budget management is an important basis for the management and control of each institution and the performance evaluation. China’s market economy started late, and various institutions have obvious deficiencies in the research and application of comprehensive budget management. This article will focus on the analysis of the function of overall budget management and its application in public institutions, emphasizing the importance and effectiveness of total budget management for public institutions.