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在我国的社会构成中,事业单位占有极为重要的地位,并为促进我国社会经济的发展和进步做出了巨大贡献。事业单位一方面代表着政府所承担的社会公共事业的管理、服务、监督等职能作用,另一方面在很多领域中参与着经济建设。预算管理与控制作为内部控制中的一项重要措施逐渐受到社会的普遍关注,有效的预算管理对于正确引导国家财政资金的流向、提升事业单位的资金使用率、防止对财政资金的违规调用等有着积极地作用。本文将就我国事业单位预算管理中存在的问题进行剖析,并努力探寻有针对性的对策,以期为促进我国事业单位的健康运转奠定基础。
In our country’s social structure, institutions occupy an extremely important position and have made tremendous contributions to promoting the social and economic development and progress of our country. On the one hand, the institutions represent the functions of management, service and supervision of social public undertakings undertaken by the government; on the other hand, they are involved in economic construction in many fields. As an important measure of internal control, budget management and control are gradually receiving the public’s attention. Effective budget management is of great importance in guiding the flow of national financial funds correctly, increasing the fund utilization rate of public institutions and preventing the illegal transfer of financial funds Positive effect. This article will analyze the problems existing in the budgetary management of public institutions in our country, and try to find out the countermeasures so as to lay the foundation for the healthy operation of public institutions in our country.