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事业单位的财务预算管理具体指的是事业单位为了实现既定的经济目标,借助于考核业绩、内部控制及编制预算等所进行的财务管理活动。事业单位的财务预算管理贯穿在财务预算执行和财务预算编制的整个过程当中,财务预算管理质量的好坏对事业单位总体目标的实现有着直接的影响。文章结合目前我国事业单位财务预算管理中所存在的诸多问题,对事业单位财务预算管理的强化进行了深入探究,希望能够对事业单位的运行及发展产生积极的促进作用。
The financial budget management of a public institution specifically refers to the financial management activities undertaken by a public institution with a view to achieving its stated economic goals, with the help of performance appraisal, internal control and budgeting. The financial budget management of public institutions runs through the entire process of financial budget execution and financial budget preparation, and the quality of financial budget management has a direct impact on the achievement of the overall goal of the public institutions. Combining with many problems existing in the financial budget management of public institutions in our country, this article deeply explores the strengthening of the financial budget management in public institutions, hoping to promote the operation and development of public institutions in a positive way.