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水利施工单位因其工作特点与机关、事业单位大不相同,其预算管理的难度也比较大,预算管理的内容必须适合自身的特点,否则就会流于形式。本文作者结合自身工作和水利施工单位预算编制过程中的表格对预算管理的内容及有关问题进行了分析,特别对项目的预算管理进行了探讨。本文还提出了资金预算和成本预算相结合、资金预算支出和成本控制相结合的管理思路,并且提出了施工单位预算管理人员在管理中可以参考的几个公式。
Water conservancy construction units because of their work characteristics and agencies, institutions vary greatly, its budget management is also more difficult, the content of budget management must be suitable for its own characteristics, otherwise it will be mere formality. The author analyzes the content of the budget management and related issues by combining his own work and the forms in the budget preparation process of the water conservancy construction unit, and discusses the budget management of the project in particular. This paper also puts forward the management idea that the capital budget and the cost budget are combined, the capital budget expenditure and the cost control are combined, and several formulas that the budget manager of the construction unit can refer to in the management are put forward.