事业单位预算管理若干问题研究

Study on a Few Problems in Budget Management of Public Institutions

随着经济形势的日益复杂和财政改革的不断深入,事业单位的理财环境发生了很大变化,资金来源渠道多样化,不确定性因素不断增加,财务管理工作面临着前所未有的压力和挑战。作为财务管理的核心,预算工作直接关乎财务工作的质量。如何应对环境变化,使预算工作与时俱进,成为事业单位亟待解决的一个现实而严肃的问题。

Financial environment in public institutions has changed greatly with economic situation being more and more complicated and financial reform being continuously deepened.Diversification of fund source channels and increase of uncertain factors have given financial department unprepared pressure and challenge.As the core of financial management,budgeting directly influences quality of financial work.How to face environmental changes to keep budgeting work up with the times becomes a realistic and serious problem that calls for resolution in public institutions.