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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,是事业单位有效实施预算管理的重要手段。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。本文在对这些问题和风险进行分析的基础上,从预算业务的编制、执行、评价和监督环节着手,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 business control is an important part of the internal control of public institutions and an important means for public institutions to effectively implement budget management. At present, there are varying degrees of problems and risks in the control of budgetary operations in public institutions in China. Based on the analysis of these problems and risks, this paper starts with the compilation, implementation, evaluation and supervision of budget business and conducts in-depth thinking on how to strengthen the internal control over the budget business in public institutions.