事业单位建立以预算为核心的财务管理体系初探
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摘要
国家财政预算管理制度改革总体部署,对事业单位加强预算管理提出了明确而具体的要求,事业单位财务监督管理工作,必须要适应国家预算管理改革的总体要求。部门预算、政府采购、国库集中支付等办法的实施进一步促进了我国财政支出管理体系的发展和完善,为充分发挥国家资金的作用创造了条件。这些政策和措施的实施大大改善了我国事业单位的外部环境,并在无形中推动了事业单位全面预算的实施与发展。但是,在具体的实施中,由于长期存在于事业单位中的一些问题,使得全面预算、财务管理工作问题频出。因此,建立以预算为核心的财务管理体系迫在眉睫。本文就我国事业单位实施全面预算,加强财务管理的新思路进行探讨。
The reform of the national budget management system puts forward specific requirements for institutions to strengthen budget management,thus the supervision and management of financial institutions are required to adapt to the general requirements of the national budget management.Department budget,government budget,treasury centralized payment and other measures to further promote the development and improvement of China's financial expenditure management system,which play an very important role in using of state funds.The employment of these polices and measures has greatly improved the external environment and promoted the overall implementation and development of the budget management of China's public institutions.However,despite of the implementation of these polices and measures,the original long-term problems in institutions make the comprehensive budget and financial management different.Therefore,the establishment of financial budget management system is rather urgent.The paper gives a new idea of strengthening financial management in the implementation of comprehensive budget in national public institutions.
The reform of the national budget management system puts forward specific requirements for institutions to strengthen budget management,thus the supervision and management of financial institutions are required to adapt to the general requirements of the national budget management.Department budget,government budget,treasury centralized payment and other measures to further promote the development and improvement of China's financial expenditure management system,which play an very important role in using of state funds.The employment of these polices and measures has greatly improved the external environment and promoted the overall implementation and development of the budget management of China's public institutions.However,despite of the implementation of these polices and measures,the original long-term problems in institutions make the comprehensive budget and financial management different.Therefore,the establishment of financial budget management system is rather urgent.The paper gives a new idea of strengthening financial management in the implementation of comprehensive budget in national public institutions.
引文