事业单位强化预算管理的有效模式研究  

Study on Effective Pattern to Strengthen Budget Management in Institutions

作　　者：肖侠[1] 

机构地区：[1]淮海工学院

出　　处：《财务与金融》2010年第2期89-92,共4页Accounting and Finance

基　　金：江苏省社会科学基金资助(项目编号08ZHD007);江苏省教育厅"青蓝工程"基金资助

摘　　要：强化预算管理是我国事业单位加强财务管理的迫切需要,针对我国事业单位预算管理普遍存在弱化的现象,本文提出实行二级预算是强化预算管理的有效模式。阐述了事业单位实行二级预算的必要性;揭示了事业单位实行二级预算的运作模式;提出了事业单位实行二级预算管理应注意的五个问题。本文的研究结论有助于提高我国事业单位的预算管理水平。It is very important to strengthen budget management of institutions in china. Based on the fact that the budget management in our institutions is weak, this paper puts forward that the secondary budget is an effective pattern to strengthen budget management. Firstly, the necessity of implementing secondary budget in institutions is described. Secondly, the operation pattern of secondary budget management is revealed. Thirdly, five problems needing attention about the secondary budget are suggested. The conclusion of this research is meaningful to improve the budget management in our institutions.

关 键 词：预算管理 财务预算 二级预算 管理模式 

分 类 号：F23[经济管理—会计学]