公益性地质事业单位预算管理问题及对策

Budget Management Problems Involved in Geological Institutions and some Countermeasures

目前公益性地质事业单位预算管理存在的问题主要是:在预算编制方面表现为预算管理观念淡薄、预算编制内容不完整、方法不科学;在预算执行方面表现为预算执行刚性不强、管理乏力及赤字预算问题;在预算绩效评价方面主要是缺乏差异分析和评价、考核体系。完善公益性地质事业单位预算管理的对策:在预算编制环节,要加强组织领导,成立全面预算管理委员会,细化预算内容,选择科学的预算编制方法;在预算执行环节,执行严格控制和实行刚性管理;在预算绩效评价和考核方面,应建立完善的绩效评价体系、预算分析与考核体系。

The problems mainly include: there are weak sense of budget management,incompletion budgeting content and no scientific method;there are no good rigidity budget implementation,management fatigue and deficit budget;lack of variance analysis and evaluation and examination system with regard to budget performance evaluation.Aim at these problems hereinbefore,this paper proposes some methods: strengthening organization and leadership,establishing a comprehensive budget management committee,refining budget content,and choosing scientific budgeting methods;carrying out strict control and rigid management;establishing perfect performance evaluation system,budget analysis and examination system.