事业单位部门预算存在的问题与改进措施

Existing Problems and Solutions of Department Budget of Public Institutions

修订后的《中华人民共和国预算法》于2015年1月1日全面实施,新的预算法将预算执行的刚性摆放在突出位置,并强调预算约束,增加各级政府、各部门、各单位应当对预算支出情况开展绩效评价等内容,对事业单位预算管理提出了更高要求。结合当前事业单位预算管理存在的问题,进行深入浅出的剖析,并结合实际,提出相关改进建议。

The revised version of Budget Law of People's Republic of China was implemented on January1,2015.The new budget law puts the inflexibility of budget execution on an outstanding position,emphasizing the importanceof budget restriction,as well as adding performance appraisal to governments,departments and institutions at alllevels.These actions put forward higher requirements on budget management.This article analyses problems incurrent budget management in public institutions,and proposes solutions to those problems.