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事业单位的内部控制管理水平高低关系到我国社会经济的发展,内部控制与预算绩效管理有着不可分割的联系,内部控制的有效实施是事业单位预算绩效管理的保障,提高预算绩效管理是事业单位发展的关键。本文介绍了事业单位预算绩效管理的含义,分析了内控视角下事业单位预算绩效管理存在的问题以及一系列的完善策略。
Institutional level of internal control management is related to China’s social and economic development, internal control and budget performance management has an inseparable relationship, the effective implementation of internal control is the performance of institutional budget performance management to improve budget performance management is the development of institutions key. This paper introduces the meaning of budget performance management in public institutions, analyzes the existing problems of budget performance management of public institutions in the perspective of internal control and a series of improvement strategies.