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财务预算管理是行政事业单位开展各项工作的前提和费用支付的依据,是行政事业单位资金管理的核心。随着社会主义市场经济的发展,我国行政事业单位的财务预算管理逐步向规范化和法制化迈进,财政预算管理的成效关系到党和国家各项重大政策的落实,关系到政府公共服务水平和财政管理水平的提高。因此,加强财务预算管理体系建设已是时代发展的必然要求,是实现资金使用效率的最大化和预算管理效率的最优化研究的一项重要课题。
Financial budget management is the prerequisite for the administrative institutions to carry out various tasks and the basis for payment of fees, and is the core of fund management in administrative institutions. With the development of the socialist market economy, the financial budget management of administrative units in our country has been progressively standardized and legalized. The effectiveness of budget management has a bearing on the implementation of various major policies of the Party and the state and on the level of government public services and the financial Improve the management level. Therefore, strengthening the construction of the financial budget management system is an inevitable requirement for the development of the times, and an important issue for the research on the maximization of the efficiency of capital utilization and the optimization of budget management efficiency.