摘要
近年来,科研事业单位的财政拨款收入增长较快,如何又好又快的将财政经费按预算支出,提高预算经费执行率成为摆在科研事业单位面前的一道亟需破解的难题。本文阐述了科研事业单位预算执行率低下的现状,分析了造成预算执行率低下的各种主客观因素,最后提出了切实可行的提高预算执行率的具体对策。
In recent years, financial allocation to scientific research institutes is growing rapidly, and it is a urgent problem of expending financial appropriation legally and improving execution rate of budget for scientific research institutes. The article first expounds the current situation of low rate of budget implementation of scientific research institutes, then analyzes the causes of low rate from the subjective factors and objective factors, and finally proposes specific countermeasures of improving implementation rate of budget.
出处
《财务与金融》
2013年第1期53-56,共4页
Accounting and Finance
关键词
科研事业单位
预算
执行率
Scientific Research Institutes
Budget
Implementation Rate