事业单位全面预算管理控制的优化研究
发布时间：2018-09-13 12:03
【摘要】：事业单位在我国的社会构成中占有重要地位，对促进我国的经济发展和社会进步都做出了重大贡献，其一方面代表政府承担社会公共事务的管理、监督和服务职能；另一方面在很多领域直接或间接地参与经济建设。伴随我国逐步重视事业单位内部控制制度的建设，预算控制作为内部控制的主要控制措施之一，也逐渐受到社会的普遍关注。预算控制能够引导国家财政资金流向，提升事业单位资金利用率，防止财政资金的不当使用和违规调用，对于国家资金的良好运行和事业单位的健康运转都至关重要。 虽然我国事业单位在实施预算管理控制方面已经取得阶段性成效，但仍然存在很多不足方面：预算的管理意识不强，预算的编制基础工作不健全有待改进，预算的实施缺乏有效的监督机制等。 本文在对全面预算管理的相关背景和内容理论基础上，通过对国家机关直属事业单位G规划院作为实例，对我国事业单位的全面预算管理现状及存在的问题进行分析，经过研究提出G规划院全面预算管理的优化方案以及实施保障措施，以期能够有效解决G规划院全面预算管理存在的问题，希望为其他事业单位全面预算管理体系改进和完善提供一定的借鉴意义。
[Abstract]:Institutions play an important role in the social composition of our country, and have made great contributions to promoting the economic development and social progress of our country. On the one hand, on behalf of the government, they assume the functions of management, supervision and service of social public affairs. On the other hand in many fields directly or indirectly participate in economic construction. With the gradual attention paid to the construction of internal control system in public institutions, budget control, as one of the main control measures of internal control, has been gradually paid attention to by the society. Budget control can guide the flow of national financial funds, improve the utilization rate of public institutions' funds, and prevent the improper use and illegal transfer of financial funds, which is very important for the good operation of national funds and the healthy operation of public institutions. Although China's institutions have achieved periodic results in the implementation of budget management control, there are still many deficiencies: the management consciousness of the budget is not strong, the foundation of budget preparation is not sound, and the basic work of budget preparation needs to be improved. The budget implementation lacks the effective supervision mechanism and so on. Based on the related background and content theory of total budget management, this paper analyzes the present situation and existing problems of the overall budget management in our country through the example of G Planning Institute, which is directly subordinate to the state organ. After studying and putting forward the optimization scheme of overall budget management of G Planning Institute and the implementation of safeguard measures, it is hoped that the problems existing in the overall budget management of G Planning Institute can be solved effectively. Hope to provide some reference for other institutions to improve and improve the overall budget management system.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6
本文编号：2241122
[Abstract]:Institutions play an important role in the social composition of our country, and have made great contributions to promoting the economic development and social progress of our country. On the one hand, on behalf of the government, they assume the functions of management, supervision and service of social public affairs. On the other hand in many fields directly or indirectly participate in economic construction. With the gradual attention paid to the construction of internal control system in public institutions, budget control, as one of the main control measures of internal control, has been gradually paid attention to by the society. Budget control can guide the flow of national financial funds, improve the utilization rate of public institutions' funds, and prevent the improper use and illegal transfer of financial funds, which is very important for the good operation of national funds and the healthy operation of public institutions. Although China's institutions have achieved periodic results in the implementation of budget management control, there are still many deficiencies: the management consciousness of the budget is not strong, the foundation of budget preparation is not sound, and the basic work of budget preparation needs to be improved. The budget implementation lacks the effective supervision mechanism and so on. Based on the related background and content theory of total budget management, this paper analyzes the present situation and existing problems of the overall budget management in our country through the example of G Planning Institute, which is directly subordinate to the state organ. After studying and putting forward the optimization scheme of overall budget management of G Planning Institute and the implementation of safeguard measures, it is hoped that the problems existing in the overall budget management of G Planning Institute can be solved effectively. Hope to provide some reference for other institutions to improve and improve the overall budget management system.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6
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