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在新时期,随着市场经济体制的改革,在财政体制方面,也在不断改革和完善,这对我国事业耽误的预算管理和内部控制提出了更高的要求。当前,我国事业单位在预算管理和内部控制的诸多方面还存在一些弊端,比如预算的编制和执行,预算的监督和考评等方面,一些体系和方法已经与新的发展需求不相适应,需要及时进行改革和调整。本文主要是对我国事业单位的预算内部控制进行相关探讨,分析预算内部控制中存在的具体问题,并寻求有针对性的解决对策。
In the new era, with the reform of the market economy system, the financial system has been constantly reformed and perfected, putting higher demands on the budgetary management and internal control of the delayed operation of our country. At present, there are still some shortcomings in many aspects of budget management and internal control in China’s public institutions, such as the preparation and implementation of budgets, the supervision and assessment of budgets, etc. Some systems and methods have not been adapted to the new development needs and need to be timely Carry out reform and adjustment. This article mainly discusses the internal budgetary control of our institutions, analyzes the specific problems in the budgetary internal control, and seeks to solve the problems in a targeted way.