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本篇文章首先对事业单位内部控制和预算绩效二者间的必然性进行阐述,从内部控制和预算绩效管理意识偏低、绩效评估标准不能将内部控制需求进行体现、没有将信息技术运用到预算绩效管理工作中三个方面入手,对内部控制视角下事业单位预算绩效管理存在的问题进行解析,并以此为依据,提出内部控制视角下完善事业单位预算绩效管理的优化措施。希望通过本文的阐述,可以给相关领域提供些许的参考。
This article first expounds the inevitability between the internal control and the budget performance of the PSUs. From the viewpoints of the low awareness of internal control and budget performance management, the performance evaluation standard can not reflect the internal control needs and does not apply the information technology to the budget performance The author starts with three aspects of management, analyzes the existing problems in the performance management of public institutions under the perspective of internal control, and on the basis of which, puts forward the optimization measures to improve the budget performance management of public institutions from the perspective of internal control. Hope that through the elaboration of this article, you can provide some references to related fields.