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适应财政改革要求 强化预算及财务管理 被引量:8

Improving the Budget and Financial Management in line with the Demands of Financial Reform
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摘要 近年来,我国先后实行了部门预算、政府采购等一系列财政体制改革措施,加强了财政监督,提高了资金使用效益,使财政在宏观调控中的作用得到更好地发挥。隶属于国土资源部的地质科研事业单位,应按照财政体制改革的要求加强预算及财务管理工作:一要统筹年度地质工作任务目标,做好年度预算编制工作;二要以项目管理为重点,严格项目预算执行;三要依法理财,做好财务管理和会计核算工作。文章最后针对加强预算及财务管理工作中存在的问题提出了若干建议。 In recent years, like department budget and government procurement, a series of measures for the reform of financial system has been carried out. As a result, financial monitoring and disciplinary, and the results for the use of funds are both improved; the role of finance in macro-economic regulation is brought into better play. The author offers some specific methods for improving budget and financial management in the public institutions which is engaging in geological scientific research under the Ministry of Land and Resources, these include: make overall annual tasks and do well in annual budget formulation; emphasize project management and strictly enforce project budget; arrange the finance according to the law and improve financial management and accounting.
作者 刘开江 卢彦
出处 《中国国土资源经济》 北大核心 2006年第4期41-42,45,共3页 Natural Resource Economics of China
关键词 地质科研 事业单位 预算 财务管理 geological scientific research institutions budget financial management
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