摘要
改革开放以来,中央公益性地质调查队伍得到很大发展,但由于体制机制原因,地质事业单位在预算资金管理方面尚存在单位预算编制不科学、不细化,缺乏长期预算规划,预算执行不规范、不严格,预算资金使用随意,资金管理核算不规范等问题。应进一步规范预算编制,严格预算执行,完善规章制度,强化财政资金管理,完善财政资金监督,以推动地质事业单位的财政预算资金管理向规范化、科学化、法制化管理轨道迈进,实现地质事业单位的财政预算项目依法、科学实施与资金高效管理。
This paper first analyses the problems with regard to budget fund management in geological institutions,such as unscientific budgetary;lack of long-term budget planning;budget implementation is not standardized and strict;budget fund is free for use;and fund management accounting is irregular.On account of this,this paper puts forward some methods for promoting the financial management of budget funds of geological institutions to standardized,scientific and legal management,these are: standardizing the budgetary,rigorously enforcing budget,improving rules and regulations,strengthening the management of fiscal fund,and perfecting the supervision on finance capital.
出处
《中国国土资源经济》
2011年第10期49-50,56,共2页
Natural Resource Economics of China
关键词
公益性
地质事业单位
预算资金管理
财政资金
public welfare
geological institutions
budget management
financial capital