预算管理一体化对事业单位会计核算的影响分析

Analysis of the impact of budget management integration on the accounting of public institutions

新时期背景下,事业单位应顺应时代的改革趋势,对内部管理的不足之处进行优化。预算一体化是通过重塑预算流程,建立与组织战略目标更加适配的预算规则,并设计新的预算标准,同时将预算管理与信息技术相结合,在统一的预算管理体系下,实现数据口径与管理规则的一致性,贯通数据渠道,便于组织实现预算一体化管理。

Under the background of the new era,public institutions should adapt to the reform trend of the times and optimize the deficiencies of internal management.Budget integration is to reshape the budget process,establish budget rules that are more compatible with the strategic goals of the organization,and design new budget standards,while combining budget management with information technology to achieve the consistency of data caliber and management rules under a unified budget management system,penetrate data channels,and facilitate the organization to achieve integrated budget management.