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构建新形势下行政事业单位预算管理模式
引用本文:王勤.构建新形势下行政事业单位预算管理模式[J].合肥学院学报(社会科学版),2008,25(6):90-93.
作者姓名:王勤
作者单位:安徽大学财务处,合肥,230039
摘    要:预算管理改革是国家建立现代公共预算体系的重大举措.行政事业单位的预算管理是国家公共管理的重要组成部分.规范和加强行政事业单位的财务预算管理,对于向公众提供财务信息,提高财政资金的使用效益,防止和遏制腐败,强化政府的宏观调控能力等都具有重要意义.从财务预算管理改革的重要性入手,剖析了行政事业单位在预算管理方面存在的问题,对优化行政事业单位预算管理的总体思路和举措进行了详细的阐述,对实现行政事业单位预算管理的最终目标是不无裨益的.

关 键 词:预算管理  预算执行  零基预算  绩效预算

Constructing New Mode of Budget Management for Institutions Administration in New Situation
WANG Qin.Constructing New Mode of Budget Management for Institutions Administration in New Situation[J].Journal of Hefei University:Social Sciences,2008,25(6):90-93.
Authors:WANG Qin
Abstract:The management reform of state budget is a major measure in modern system of public budgets.Budget management of administrative institution is an important component in national public management.Regulation and reinforce of the financial budget management in the institutions is of great significance to provide the public with financial information,to improve the efficiency in the usage of financial capitals,to prevent and curb corruption,and to intensify the government's macro-control capacity and so on.This essay starts with the importance of management reform in financial budget,analyzes the existing problems of budgetary management in administrative institutions,and expatiates on the ideas and measures of optimizing the budget management in administrative institutions,then to propose the ultimate goal of budget management in administrative institutions.
Keywords:budget management  budget implementation  zero-based budgeting  budget performance
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