行政事业单位预算管理初探

On Budget Control in Administrative Institution

预算管理在行政事业单位的财务管理中占有不可低估的分量。但目前在预算程序、编制过程、内部控制等环节仍存在诸多问题。应在提高财务人员认识水平、建立监督机制、考核机制方面采取措施以改进和完善预算管理。

Budget control plays a very important role in financial management of administrative institutions. However, at present, there are many problems on budget program, compilation process and internal control. Methods should be adopted to improve budget control from enhancing accountants＂ cognitive level and forming supervision mechanism and evaluation mechanism.