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论文编号：	9536
作者编号：	2120152958
上传时间：	2017/12/7 9:34:18
中文题目：	Z事业单位预算管理体系优化构建
英文题目：	Optimize the Construction of Budget Management System for Z Public Institution
指导老师：	姚颐
中文关键字：	事业单位；预算管理；体系；优化
英文关键字：	Public Institutions; Budget Management；System;Optimize
中文摘要：	预算管理是事业单位财务管理中的重要内容，决定了各项业务工作的资金分配计划。随着我国政治、经济、社会的飞速发展，全面深化改革工作已经到了关键阶段，预算管理工作的改革也面临着严峻的考验。然而，当前基层事业单位在预算管理中仍然存在着诸多问题，例如，预算管理体系不健全，管理意识薄弱，编制方法不科学，执行缺乏约束力，资金使用效益低下，监督机制不完善，预算考核程度较低等问题。这些问题严重制约了事业单位的长远发展，影响了预算管理职能的发挥。在全面深化改革的大背景下，国家对于事业单位的预算管理要求越来越高，事业单位的预算管理模式亟待改变。 本文通过梳理国内外预算管理的文献及预算管理相关的理论，分析了全额拨款事业单位预算管理的特点，针对Z事业单位当前预算管理工作的现状，分析了Z事业单位在组织体系、预算编制、执行和考核方面存在的问题，并针对各个环节出现的问题，在健全预算管理组织体系、细化预算编制、严格预算执行和监督以及完善预算考评制度等方面提出了具体的改进建议。 研究事业单位预算管理工作，有利于降低行政成本，提高资金使用效率，实现公共管理职能，同时也有利于进一步推动我国事业单位预算管理体制改革，具有现实的借鉴意义。事业单位的预算管理的有效实施，有利于强化对财政资金使用的监督，促进财政资金的高效分配，能够使财政资金在改善民生、提高公共服务水平上发挥更大的作用，实现政府高效的宏观调控能力，对党和国家各项方针政策的贯彻落实和社会主义现代化建设的长远发展起到重要的推动作用。
英文摘要：	Budget management is an important content in the financial management for public institutions, which determines the allocation of funds for various operations.With the rapid development of China's political, economic and social fields, the deepening of the reform work has reached a critical stage, and the reform of budget management is also facing a severe test. However, the budget management of current grass-roots public institutions still exists many problems, for example, the budget management system is not perfect, management awareness is weak, the preparation method is not scientific, the implementation is lack of binding, supervision mechanism is not perfect, the budget examination level is relatively low.These problems seriously restrict the long-term development of the institution, and affect the function of budget management.Under the background of deepening the reform in an all-round way, the state has become more and more demanding on the budget management of public institutions, and the budget management mode of public institutions needs to be changed urgently. This paper analyzes the characteristics of the budget management of the full appropriation institutions by combing the literatures and budget management theories of budget management at home and abroad. Based on the current situation of the budget management of Z public institution, this paper analyzes the problems of the budget organization system,the implementation and assessment , and draw lessons from the idea of comprehensive budget management, and make suggestions for all aspects of the problems in the budget management organization system, detailed budgeting, strict budget execution and supervision and improve the budget evaluation system and so on. Studying the budget management work of public institutions helps to reduce the administrative costs, enhance the efficiency of capital utilization and realize the functions of public administration, so as to further promote the reform of the budget management system of public institutions in our country. The effective implementation of the budget management of the public institutions is conducive to strengthening the supervision of the use of financial funds and promoting the efficient distribution of the financial funds so as to enable the financial funds to play a greater role in improving the livelihood of the people and improving the public service so as to achieve the government's macroeconomic efficiency .The ability to regulate and control plays an important role in promoting the implementation of the various principles and policies of the Party and the state and the long-term development of socialist modernization.
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