摘要
基于农业科研单位预算执行中存在的预算支出随意性强、预算执行脱节等现状,分析了农业科研单位预算执行力的阻滞因素,主要是预算管理组织松散、预算基础数据不扎实、资源调配能力不足、预算分析与考核制度缺失。从建设领导小组、培养人才队伍、完善内部控制、强化会计监督4个方面提出了优化农业科研事业单位预算执行力的对策。
Based on the current situation of budgetary expenditures in the implementation of budgets of agricultural research units, such as randomness of budget expenditures and disconnection of budget execution,the factors that hinder the budget execution of agricultural research units were analyzed, mainly due to the loose budget management organization, the lack of solid budget data, insufficient resource allocation capacity, and lack of budget analysis and assessment system.From the aspects of building a leading group, cultivating a talent team, improving internal control, and strengthening accounting supervision, the countermeasures for optimizing the budget execution ability of agricultural scientific research institutions were put forward.
作者
孙锋
SUN Feng(Shandong Academy of Agricultural Sciences,Jinan,Shandong 250100)
出处
《安徽农业科学》
CAS
2018年第29期141-143,共3页
Journal of Anhui Agricultural Sciences
关键词
农业科研
部门预算
预算执行
Agricultural research
Departmental budget
Budget execution