新政府会计制度下强化预算管理的管控措施研究  

Research on the control measures of strengthening budget management under the new government accounting system

作　　者：迟程 王志芳 Chi Cheng;Wang Zhifang(Shandong Water Transfer Project Operation and Maintenance Center Jiaozhou Management Station,Jiaozhou,Shandong,266300)

机构地区：[1]山东省调水工程运行维护中心胶州管理站,山东胶州266300

出　　处：《市场周刊》2025年第8期105-108,共4页Market Weekly

摘　　要：伴随着新政府会计制度的实施,对各行业的预算管理工作提出了新的要求,迫使其积极探索转型升级之路。预算管理在事业单位日常运转中发挥着积极作用,保证预算管理的有效性,才能把控好资金的走向,保证其未来的经营发展。对此,文章从新政府会计制度的产生背景与内容变化入手,探讨影响预算管理工作的相关因素,据此完善相关配套设施,以助力事业单位适应新政府会计制度带来的变化,实现高质量发展。With the implementation of the new government accounting system,new requirements are put forward for the budget management of various industries,forcing them to actively explore the road of transformation and upgrading.Budget management plays a positive role in the daily operation of public institutions.Only by ensuring the effectiveness of budget management can we control the trend of funds and ensure their future business development.In this regard,this paper starts with the background and content changes of the new government accounting system,discusses the relevant factors affecting the budget management,and improves the relevant supporting facilities,so as to help institutions adapt to the changes brought by the new government accounting system and achieve high-quality development.

关 键 词：事业单位 新政府会计制度 预算管理 管控措施 

分 类 号：F275[经济管理—企业管理]