全面预算管理在事业单位财务内控的应用

Application of Comprehensive Budget Management in Financial Internal Control of Public Institutions

事业单位财务内控在保障财务安全和规范财务管理方面具有重要作用。“十四五”时期经济社会发展以推动高质量发展为主题,全面预算管理作为一种综合性的管理工具和方法,旨在通过全面的预算制订、执行和控制,实现组织的战略目标和资源优化,在事业单位财务内控中发挥着重要的作用。本文通过对相关文献的综述和案例分析,总结了全面预算管理的基本理念和实施步骤,并探讨了其在事业单位财务内控中的应用效果。

Financial internal control of public institutions plays an important role in ensuring financial security and standardizing financial management.The theme of economic and social development during the"14th Five-Year Plan"period is to promote high-quality development,and comprehensive budget management serves as a comprehensive management tool and method.It aims to achieve the organization's strategic goals and resource optimization through comprehensive budget formulation,execution and control,and plays an important role in the financial internal control of public institutions.Through a review of relevant literature and case analysis,this article summarizes the basic concepts and implementation steps of comprehensive budget management,and discusses its application effect in financial internal control of public institutions.