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随着新《预算法》的逐步实施,各级财政部门及各行政事业单位对预算管理的重视再次达到了新高度,而且行政事业单位部门预算管理逐渐成为一项重点与热点研究课题。预算管理对行政事业单位年度资产配置、社会效益的评价及决算时的结果量化均有不可替代的意义。纵观目前的理论研究与实践探索,虽然2014年前行政事业单位在预算管理方面取得了显著的成效,但是2014年后预算管理研究却在一味的寻找问题,并没有将解决问题的建议或者重新对新《预算法》折射出的预算管理问题进行解读与思考,这在一定程度上也是本文舍弃问题——建议的写作思路的必要性。本文主要基于预算管理的解释,着重阐释了行政事业单位在新《预算法》实施后全面展开预算管理的必要性及进一步强化建议,希望对行政事业单位的预算效率有所助益。
With the gradual implementation of the new “Budget Law”, the emphasis on budget management by the financial departments and administrative units at all levels has once again reached a new height. Moreover, budget management in the administrative departments and departments has gradually become a key and hot research topic. Budget management has an irreplaceable significance to the annual asset allocation, social evaluation and final result quantification of administrative institutions. Looking at the current theoretical research and practical exploration, although the administrative units achieved remarkable results in budget management by 2014, the research on post-2014 budget management has been blindly looking for problems and did not solve the problem or recommitted The reading and thinking of the budget management reflected in the new “Budget Law” is to a certain extent also the necessity of discarding the issue in this article - the suggested writing thought. Based on the explanation of budget management, this paper focuses on the necessity and further strengthening of the budgetary management of administrative institutions after the implementation of the new “Budget Law”, hoping to be helpful to the budgetary efficiency of administrative institutions.