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预算业务控制是事业单位内部控制的一项重要内容,随着我国财政体制改革的深化,预算业务控制已经成为事业单位有效实施预算管理的重要手段,在提高事业单位内部管理水平上起着重要的作用。目前来看,我国事业单位在预算业务控制上存在不同程度的问题和风险。本文从我国事业单位预算业务存在的风险出发,对于如何加强事业单位预算业务的内部控制进行了深入的思考。
Budget control is an important part of internal control of public institutions. With the deepening of China’s financial system reform, budget control has become an important means for public institutions to effectively implement budget management. It plays an important role in improving the internal management of public institutions effect. At present, there are varying degrees of problems and risks in the control of budgetary operations in public institutions in China. Based on the risks existing in the budgetary business of public institutions in our country, this article makes a deep reflection on how to strengthen the internal control over the budgetary businesses of public institutions.