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随着2015年新预算法的实施,事业单位在财务管理方面取得了显著的成绩。新预算制度的实施保障了事业单位财务预算的有效性,同时也解决了事业单位财务管理监督机制不健全等问题。新预算法在不断完善和实施的过程中仍然涌现出了一系列的新问题。鉴于此,本文试图在对新预算法与预算管理阐释基础上,着重对新预算法的影响进行研究。期望本文研究结论对事业单位提升预算管理水平有所启示。
With the implementation of the new budget law in 2015, PSUs have made remarkable achievements in financial management. The implementation of the new budget system has ensured the effectiveness of the financial budget of public institutions and also solved the problems such as the imperfect financial management and supervision mechanism of public institutions. The new budget law still emerges a series of new problems in its continuous improvement and implementation. In view of this, this article attempts to focus on the impact of the new budget law on the basis of the interpretation of the new budget law and budget management. It is hoped that the conclusion of this paper can give some inspiration to the public institutions to improve their budget management.