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论文编号：	4783
作者编号：	2120102660
上传时间：	2012/12/11 16:42:31
中文题目：	关于我国事业单位预算管理的研究
英文题目：	Research of public institutions’ budget management
指导老师：	王全喜
中文关键字：	事业单位;预算管理;公立医院
英文关键字：	public institutions;budget management;public hospital
中文摘要：	近些年来，伴随着我国社会经济不断发展，事业单位的财务管理工作也在不断加强，但是一个无法掩盖的事实是事业单位运行机制中仍存在一些异常突出的问题，从总体上看，还不够规范和完善，而作为财务管理核心的预算管理更是缺乏健全的管理机制，长期以来，单位管理人员对预算管理的重要性没有足够的认知，导致事业单位的预算管理往往流于形式，疏于实质，进而导致预算管理制度不健全，管理观念、方法相对落后，致使预算在编制和执行过程中问题重重。同时，医疗卫生组织在事业单位中又占据重要地位，其中，公立医院作为中国医疗服务体系的主体，伴随着我国新医疗卫生体制改革的不断深入，要在竞争中立于不败之地，也必须加强医院预算管理，提高预算管理水平，是医疗改革发展的重中之重。为此，本文通过对事业单位现有的预算管理体制进行分析并提出改革建议，以企业化经营下的公立医院为例，通过剖析事业单位预算管理中存在的问题，分析其成因，进而提出相应的对策建议，促使全社会继续深化事业单位预算管理改革，提高预算管理的水平，进而促进和谐社会又好又快发展。
英文摘要：	In recent years, along with the continuous development of China's social economy,public institutions also continue to strengthen financial management, but can not hide the fact that there are still some unusually prominent institutions operating mechanism, the whole is not enough standardize and improve the budget management, and as the core of financial management is the lack of sound management mechanism, for a long time, the leadership is not enough awareness of the importance of the unit budget management, leading institutions of budget management is often a mere formality, neglect The substance, which led to the budget management system is not perfect, management concepts, methods, relatively backward, resulting in budget preparation and implementation process problematic. At the same time, the medical occupy an important position in the institutions where public hospitals as the main body of the medical service system, along with the deepening of the new health system reform in China, in an invincible position in the competition, must also be hospital budgets to strengthen management, improve budget management is a top priority of health care reform. In this paper, through existing institutions of budget management system analysis and proposals to reform the entrepreneurial management of public hospitals, for example by profiling institutions budget management, and analysis of its causes, and then put forward the corresponding suggestions to promote the whole society to continue to deepen the reform of the financial management of the institutions, to improve the level of budget management, thus promoting sound and rapid development of a harmonious society.
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