事业单位实施全面预算过程中的问题与优化

Problems and Optimization in the Process of Implementing Comprehensive Budget in Public Institutions

事业单位是主要的社会公益服务部门,随着国民物质生活和精神生活水平的提高,其发展也得到了越来越多来自社会的重视.但是,事业单位的预算管理普遍存在缺乏专业性、精准性、可控性等问题,导致预算管理工作难以对事业单位的各项经济活动起到有效的指导作用.基于此,文章列举和分析了事业单位在全面预算管理中存在的主要问题,并提出了合理的优化对策,旨在为革新事业单位预算管理提供建设性的理论依据.

Public institutions are the main social welfare service departments,which have received more and more attention from the society with the improvement of national material and spiritual living standards.However,the budget management of public institutions generally lacks professionalism,accuracy and controllability,which makes it difficult for budget management to play an effective guiding role in various economic activities of public institutions.Based on this,this paper lists and analyzes the main problems in the comprehensive budget management of public institutions,and puts forward reasonable optimization countermeasures,aiming to provide a constructive theoretical basis for reforming the budget management of public institutions.