预算管理一体化改革视角下中央行政事业单位财务管理优化研究——以S省局为例

Research on the Financial Management Optimization of Central Administrative Institutions from the Perspective of the Reform of Budget Management Integration:Take S Provincial Bureau as an example

预算管理一体化改革是国家财政依托大数据和“互联网+”等信息手段,全面进军数字化的第一步,是数字化财政改革的一次历史性飞跃。但目前中央行政事业单位财务管理仍存在预核算侧重点不匹配、“两套账”、调错账风险及对账难度增加等问题,因此,预算管理一体化改革势在必行。以S省局为例,从预算管理一体化政策实践、财务管理存在的问题、预算管理一体化改革对单位财务管理的影响进行深入分析,最后提出财务管理优化方法,促进预算管理与财务管理相互融合,最终推进预算管理一体化改革顺利完成,提高中央行政事业单位财务管理水平。

The integrated reform of budget management is the first step for national finance entering into comprehensive digitalization relying on big data and“Internet plus”and other information means,and it is a historic leap in digital financial reform.However,at present,there are still problems in the financial management of central administrative institutions,such as mismatched emphasis on pre-accounting,“two sets of accounts”,increased risk of reconciliation errors,and increased difficulty in reconciliation.Therefore,the reform of integrated budget management is imperative.Taking S Provincial Bureau as an example,an in-depth analysis of the policy practice was conducted to integrate budget management,the problems in financial management,and the impact of integrated budget management reform on unit financial management.Finally,optimization methods are proposed for financial management to promote the integration of budget management and financial management,ultimately promote the smooth completion of integrated budget management reform and improve the financial management level of central administrative institutions.