论监狱企业全面预算管理

Brief Analysis on the Comprehensive Budget Management of Prison Enterprises

监狱企业运用全面预算管理,有利于更好地规划监狱企业发展和优化监狱企业资源配置以及实现内控监督及考核评价。但在实际操作上,还存在着思想认识不到位、制度体系不健全、管理过程不完善和考核监督不到位等问题。因此,需要采取针对性措施,确保全面预算管理在监狱企业管理和发展中发挥积极作用。

It is conducive to developing the prison enterprises,optimizing resources allocation,strengthening internal control and supervision and improving the system of assessment and evaluation by using the com⁃prehensive budget management theory.However,in practice,there are still some problems,such as under⁃standing,system,management process,assessment and supervision.Therefore,it is necessary to take targeted measures to ensure that comprehensive budget management plays an important role in the management and development of prison enterprises.