行政单位内部报告体系研究——基于预算管理的角度

Research on Internal Reporting System of Administrative Units: from the Perspective of Budget Management

行政单位预算规模越来越大和财务管理的严重缺乏,亟须加强管理、监控、记录和报告,完善信息结构和提高信息质量。在一定程度上,作为信息载体的内部报告有助于满足这一客观需求。根据会计相关性的要求从预算管理的角度构建的行政单位三大内部报告体系———内部预算执行报告、经费支出报告和对应关系报告,可以强化行政单位内部管理。行政单位实施内部报告制度应由浅入深,分阶段推进,逐步完善,重点从内部报告制度建设、内部报告组织机构、内部报告编制和内部报告体系评价四个方面来入手。

Because of increasing budget and a serious lack of financial management,administrative units are in desperate need of reinforcing the management,monitoring,recording and reporting to perfect the information structure and improve the quality of the information.To a certain extent,the internal reporting as an information carrier will meet the needs.According to the requirements of relevance of accounting,concerning the budget management,this paper established three internal reporting systems of administrative units,namely,internal budget execution reports,expenditure reports,and correspondence among reports to strengthen internal management of administrative units.Internal reporting system should be implemented progressively,step by step,and improved steadily.These measures mainly include the construction of the internal reporting system,internal reporting organizations,the internal reporting preparation and internal reporting system evaluation.