论文部分内容阅读
本文研究事业单位预算管理,围绕事业单位预算软约束的表现及成因,有针对性地提出改革建议,倡导积极推行收支两条线索和国库集中支付制度,强化预算监督,这几种改革思路相互配合,共同推动我国事业单位预算管理水平的提高。
This article studies the budgetary management of PSUs. Focusing on the performance and causes of budgetary soft constraints of PSUs, the paper puts forward suggestions for reform in a targeted manner. It advocates the active implementation of two clues of revenue and expenditure and centralized payment system of the state treasury and strengthens budget supervision. Cooperate and jointly promote the improvement of the budget management level of our institutions.