文艺院团预算管理精细化的措施研究

Study on the Measures of Fine Budget Management of Art Troupes

市场经济体制下,各地文艺院团先后完成了转企改制。与以往事业单位的形式相比,转企后的院团无论是在管理方法上,还是管理目标等方面都存在明显不同。因此,必须要转变预算管理模式,在兼顾财政资金预算使用的同时,引入公司化的预算管理模式,将精细化理念融合至预算管理工作中,以提升预算管理的工作质量。基于此,为使文艺院团能够健康发展并创造更多效益,本文从预算精细化的角度探讨文艺院团预算管理工作中精细化管理理念及方法等。首先,阐述预算管理精细化的主要内容等。其次,解读文艺院团预算管理现状及存在的主要问题,即对预算管理的认识不全面、预算编制欠缺科学性、预算管控能力不足以及预算考核机制落实不到位等,并对以上问题的成因进行了分析。最后,以提升预算管理精细化的水平为目标,提出相应措施,旨在助推文艺院团的改革与发展,使预算管理手段更加科学,以期能够为院团创造更多的经济效益,助力文艺院团实现可持续发展。

Under the market economic system,it successively completed to transform the art troupes in different parts of China as enterprises.Compared with the previous forms of public institutions,after transforming art troupes as enterprises,whether in methods of management,or the management goal and so on,there are obvious differences in are troupes.Therefore,it is necessary to change the budget management mode,introduce corporate budget management mode while taking account of the use of fiscal budget,and Integrate the concept of refinement into the budget management,so as to improve the quality of budget management.Based on this,in order to make art troupes develop healthily and create more benefits,this paper discusses the concept and methods of fine management in the budget management of art troupes from the perspective of fine budget.First of all,it elaborates the main contents of fine budget management.Secondly,it explains the current situation and the main problems of the budget management in art troupes,that is,the incomplete understanding of the budget management,lack of scientific in budget,lack of ability to the budget control and the inadequate implementation of budget assessment mechanism,etc,and the causes of the above problems are analyzed.Finally,with the goal of improving the level of fine budget management,corresponding measures are proposed to promote the reform and development of the art troupes,make the budget management means become more scientific,in order to create more economic benefits for the troupes and help the troupes achieve sustainable development.