摘要
预算指标体系是行政事业单位预算管理的核心部分,与预算的规划和执行密切相关。预算指标体系的优化符合政府部门财政预算管理的发展要求,推动预算管理更为合理有效。本文提出基于战略地图构建预算指标体系的思路和方法,探讨目前行政事业单位预算指标体系的内容,通过对预算指标体系进行科学研究,旨在提高单位预算管理与战略规划的契合度,提升资金分配效率和使用效益。
The budget index system is the core part of the budget management of administrative institutions and is closely related to the planning.The optimization of the budget index system is in line with the development requirements of the fiscal budget management of government departments and promotes the budget management to be more reasonable and effective.This paper proposes the idea and method of building the budget index system based on the strategic map,discusses the content of the current budget index system of administrative institutions,and through scientific research on the budget index system,aims to improve the fit of the unit budget management and strategic planning,improve the efficiency of capital allocation and use benefits.
出处
《福建建设科技》
2021年第5期126-128,共3页
Fujian Construction Science & Technology
关键词
行政事业单位
战略地图
预算指标
administrative institutions
Strategic map
Budget indicators