摘要
目前基层事业单位的项目资金管理还存在着许多不容忽视的问题。主要表现在项目安排和预算编报随意,造成了项目目标不明确;项目承担单位预算约束意识不强,造成项目支出不实;项目实施和决算时缺乏跟踪监管。加强项目支出预算管理,要以科学发展观为统领,完善项目支出预算管理的途径和方法,改革财政体制,建立健全各种管理制度,同时加强项目支出费用的审计监督,以切实提高财政资金使用的安全性、规范性、健康性和效益性。
The paper offers some specific methods for improving the management of project expenditure budget on the basis of analyzing some problems that cannot be neglected concerning the project fund management in the institutional unit at the grass-roots level,these include: guided by scientific outlook on development,improving the main approaches of the management on project expenditure budget,Reforming the financial system,Establish and improve various management systems,at the same time we should reinforce audit supervision for Project expenditures,thus substantially raising the security,regulatory,health,nature and efficiency of the effective use of financial funds.
出处
《中国国土资源经济》
2009年第9期37-38,共2页
Natural Resource Economics of China
关键词
科学发展观
项目支出
预算
管理
审计
scientific outlook on development
project expenditure
budget
management
audit