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。
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.
出处
《山东商业职业技术学院学报》
2013年第4期22-25,共4页
Journal of Shandong Institute of Commerce and Technology
关键词
全面预算管理
厉行节约
内部控制
作用
comprehensive budget management
practise economy
internal control
function
