论文部分内容阅读
部门预算是行政事业单位完成年度工作计划的财力保证,是确保单位完成各项业务目标的基础和前提,也是单位扎实开展财务管理工作,规范支出行为的依据。近几年来在各项财政管理改革的推动下,乡镇行政事业单位的预算编制与执行工作取得了明显进步,但仍存在一些问题,制约着预算改革成效的发挥。笔者结合工作实际,就乡镇行政事业单位预算管理中存在的问题进行思考与探讨。
The departmental budget is the financial guarantee for the administrative institutions to complete the annual work plan and is the basis and premise for ensuring that the units accomplish all the business objectives. It is also the basis for the units to earnestly carry out financial management and standardize their expenditures. In recent years, with the promotion of various financial management reforms, remarkable progress has been made in the formulation and implementation of the budget of the administrative units in towns and villages. However, some problems still remain that restrict the effectiveness of budget reform. Based on the actual work, the author thinks and discusses the existing problems in the budget management of township administrative units.