关于如何提高行政事业单位预算管理质量的思考  

Thoughts on How to Improve the Quality of Budget Management in Administrative Institutions

作　　者：宋素萍 SONG Su-ping(Agriculture and Rural Bureau,Wanbailin District,Taiyuan)

机构地区：[1]太原市万柏林区农业农村局

出　　处：《当代会计》2023年第14期82-84,共3页Contemporary Accounting

摘　　要：财政资金管理是行政事业单位管理工作中重要的组成部分,科学、合理的预算管理能降低内部财务风险,提高资金使用效率。然而,相较于其他的管理工作,行政事业单位对预算管理工作的重视程度不高。调查发现,现阶段我国已经对预算管理相关理论进行了研究,也取得了一定的成果,预算管理的水平得到了有效提高,但仍有一些行政事业单位的预算管理工作出现了诸多问题,影响了发展。从三个方面阐述了预算管理的意义,在此基础上分析了行政事业单位开展预算管理工作时出现的问题,并提出了相应的解决方案。Financial fund management is an important component of administrative institutions'management work,and scientific and rational budget management can reduce internal financial risk and enhance the efficiency of fund utilization.However,in comparison to other management tasks,administrative institutions do not attach much importance to budget management.Surveys have shown that in the current stage,China has conducted research on relevant theories of budget management,achieving certain results and effectively enhancing the level of budget management.However,there are still numerous issues in budget management within some administrative institutions,affecting their development.This paper discusses the significance of budget management from three aspects,analyzes the problems encountered by administrative institutions in budget management,and proposes corresponding solutions.

关 键 词：行政事业单位 预算管理 资金管理 

分 类 号：F810.6[经济管理—财政学]