| 浅谈行政事业单位的全面预算管理 |
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| 引用本文： | 谢伟.浅谈行政事业单位的全面预算管理[J].山东商业职业技术学院学报,2013,13(4):22-25. |
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| 作者姓名： | 谢伟 |
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| 作者单位： | 枣庄市计量测试所,山东枣庄,277100 |
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| 摘 要： | 常言道"凡事预则立,不预则废",全面预算管理已经成为市场经济发达国家企事业单位必备的、基础性的管理制度。全面预算管理作为内部控制应用指引中的重要一项,在企事业单位管理中日益发挥着核心作用。鉴于行政事业单位多年来所实施的预算管理,通过内部控制指引讲解,分析了全面预算管理在行政事业单位中的作用、现存的问题,最后提出了完善的措施。
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| 关 键 词： | 全面预算管理 厉行节约 内部控制 作用 |
Comprehensive Budget Management in Administrative Institutions |
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| XIE Wei.Comprehensive Budget Management in Administrative Institutions[J].Journal of Shandong Institute of Commerce and Technology,2013,13(4):22-25. |
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| Authors: | XIE Wei |
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| Institution: | XIE Wei ( Measurement of Zaozhuang City Institute, Zaozhuang, Shandong 277100, China ) |
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| Abstract: | As the saying goes ＂ forewarned is forearmed,＂ the comprehensive budget management has be- come the necessary and foundation management system of the market economy in developed countries＂ enterprises and institutions. Comprehensive budget management as an important application of internal control guidelines has played a central role in the management of enterprises and institutions. In view of the budget management in admin- istrative institutions of the implementation for many years, the author explains and analyzes the problem of compre- hensive budget management in the administrative institutions, the role of the existing. Finally, this thesis puts for- ward the measures to improve the system. |
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| Keywords: | comprehensive budget management practise economy internal control function |
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