摘要
采用文献资料法、专家访谈法、问卷调查等方法就事业单位体育场馆预算管理特殊性及其存在问题进行研究,认为事业单位场馆运营内容、成本存在不确定性,场馆运行经费来源呈多元化。总结现有专家学者的研究成果,发现事业单位体育场馆预算管理存在的问题包括:预算管理面临地方财政补助乏力、预算编制与事业发展战略脱节、预算申请程序繁琐、缺乏有效控制考评机制等问题。
This paper discusses the problems of budget management in some public institutions using literature,expert interviews and questionnaires.Budget management is facing obstacles such as weak local financial assistance,separated budgeting and career development strategies,sophisticated budget request procedures,and it also lacks the effective control evaluation mechanism.
作者
宋晶晶
李幸堂
王晖
倪钊
Song Jingjing Li Xingtang Wang Hui Ni Zhao(Physical Education Department, North China Institute of Aerospace Engineering, Langfang 065000, China Chongqing University of Posts and Telecommunications, Chongqing 400065, China)
出处
《北华航天工业学院学报》
CAS
2017年第4期48-50,共3页
Journal of North China Institute of Aerospace Engineering
关键词
事业单位
预算管理
场馆运营
问题
public institution
budget management
venues operation
problems
