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公共部门是以社会公众利益最大化为目标,通过有效掌握和利用公共资源,执行公共权力,以满足社会公众对于公共物品及服务需求的不以盈利为目的组织。在我国社会主义市场经济中,公共部门是一个庞大的体系,而政府是其中重要的组成部门。本文以财务控制这一内部控制手段在提高公共部门效率方面的应用为研究对象,全面分析制度控制、技术控制以及预算控制等控制手段在实现公共部门财务控制效率中的贡献,最后结合当前我国公共部门在执行财务控制时普遍存在的问题及改善建议,设计完善公共部门财务控制的实施方案。
The public sector aims at maximizing the interests of the general public through the effective control and use of public resources and the enforcement of public powers to meet the public’s needs for public goods and services that are not profitable for the public. In our socialist market economy, the public sector is a huge system, and the government is an important part of it. This article takes the application of financial control as an internal control measure to improve the efficiency of the public sector as the research object, and comprehensively analyzes the contribution of the control measures such as system control, technical control and budget control to the efficiency of public sector financial control. Finally, The problems that departments often face in implementing financial control and suggestions for improvement, and designing and improving the implementation plan for public sector financial control.