探讨预算管理一体化在事业单位中的应用措施

Exploration of the Application Measures of Integrated Budget Management in Public Institutions

近几年来,由于市场经济的不太稳定,加之互联网信息技术的快速发展,使得事业单位大多面临着愈加复杂多变的经济环境,同时“十四五”报告中也强调了事业单位需要加强预算和绩效管理,提升财务工作的效率,规范预算管理工作,建设预算管理一体化机制。对财务预算而言,引入信息化技术,实施预算管理一体化机制可以有效地提高财务工作效率、减少资金浪费。但从目前来看,事业单位在实施预算管理一体化机制的过程中,仍存在诸多不足之处。因此,为了解决这些问题,更好地实施一体化管理,本文分析和探讨了预算管理一体化的相关概念以及总结了事业单位实施预算管理一体化所面临的困难,并提出了针对性的解决策略。

In recent years, due to the instability of market economy and the rapid development of Internet in-formation technology, most public institutions are facing a more complex and changeable economic environment, at the same time, the “14th five-year” plan also stressed the need for public institutions to strengthen budget and performance management, improve the efficiency of financial work, standardize budget management, and build an integrated budget management system. For financial budget, the introduction of information technology and the implementation of an integrated budget management system can effectively improve the efficiency of financial work and reduce the waste of funds. However, from the present point of view, there are still many deficiencies in the implementation of integrated budget management system process in public institutions. Therefore, in order to solve these problems and better implement integrated management, this paper analyzes and discusses the related concepts of integrated budget management, summarizes the difficulties faced by public institutions in the implementation of integrated budget management, and proposes the pertinence solution strategies.