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长期以来,全额拨款事业单位部门由于缺乏完善的约束机制,预算管理相对宽松,没有严格执行全额拨款事业单位预算制度,随着我国机构改革的深入和全额拨款事业单位预算改革的推进,这种粗放式的管理已经越来越不适应新形势的需要,因此加强全额拨款事业单位预算管理具有十分重要的现实意义。本文首先阐述了全额拨款事业单位全面预算管理的职能,其次,从规范全额拨款事业单位的预算编制工作;建立财务报告制度,加强监督;完善预算编制方法;加强事后预算评估和考核;建立健全内部会计控制体系等方面就如何加强全额拨款事业单位预算管理进行了深入的探讨,具有一定的参考价值。
For a long time, due to the lack of a complete system of restraint and the relatively loose budget management, the department of full-funded public service units did not strictly implement the budget system of the fully-funded institutions. With the deepening of the institutional reform and the advancement of the budgetary reform of the fully-funded public institutions, This kind of extensive management has become less and less suited to the needs of the new situation. Therefore, it is of great practical significance to strengthen the budget management of the fully-funded institutions. This paper first elaborates the function of total budgetary management of the fully funded institutions, and secondly, from standardizing the budget preparation of the fully funded institutions; establishing the financial reporting system and strengthening the supervision; perfecting the method of budget preparation; strengthening the assessment and assessment of the ex post budget; Improve the internal accounting control system and other aspects of how to strengthen the budgetary management of fully funded institutions conducted in-depth discussions, with some reference value.