發(fā)布時(shí)間：2018-09-13 12:03

【摘要】：事業(yè)單位在我國(guó)的社會(huì)構(gòu)成中占有重要地位，對(duì)促進(jìn)我國(guó)的經(jīng)濟(jì)發(fā)展和社會(huì)進(jìn)步都做出了重大貢獻(xiàn)，其一方面代表政府承擔(dān)社會(huì)公共事務(wù)的管理、監(jiān)督和服務(wù)職能；另一方面在很多領(lǐng)域直接或間接地參與經(jīng)濟(jì)建設(shè)。伴隨我國(guó)逐步重視事業(yè)單位內(nèi)部控制制度的建設(shè)，預(yù)算控制作為內(nèi)部控制的主要控制措施之一，也逐漸受到社會(huì)的普遍關(guān)注。預(yù)算控制能夠引導(dǎo)國(guó)家財(cái)政資金流向，提升事業(yè)單位資金利用率，防止財(cái)政資金的不當(dāng)使用和違規(guī)調(diào)用，對(duì)于國(guó)家資金的良好運(yùn)行和事業(yè)單位的健康運(yùn)轉(zhuǎn)都至關(guān)重要。 雖然我國(guó)事業(yè)單位在實(shí)施預(yù)算管理控制方面已經(jīng)取得階段性成效，但仍然存在很多不足方面：預(yù)算的管理意識(shí)不強(qiáng)，預(yù)算的編制基礎(chǔ)工作不健全有待改進(jìn)，預(yù)算的實(shí)施缺乏有效的監(jiān)督機(jī)制等。 本文在對(duì)全面預(yù)算管理的相關(guān)背景和內(nèi)容理論基礎(chǔ)上，通過(guò)對(duì)國(guó)家機(jī)關(guān)直屬事業(yè)單位G規(guī)劃院作為實(shí)例，對(duì)我國(guó)事業(yè)單位的全面預(yù)算管理現(xiàn)狀及存在的問(wèn)題進(jìn)行分析，經(jīng)過(guò)研究提出G規(guī)劃院全面預(yù)算管理的優(yōu)化方案以及實(shí)施保障措施，以期能夠有效解決G規(guī)劃院全面預(yù)算管理存在的問(wèn)題，希望為其他事業(yè)單位全面預(yù)算管理體系改進(jìn)和完善提供一定的借鑒意義。
[Abstract]:Institutions play an important role in the social composition of our country, and have made great contributions to promoting the economic development and social progress of our country. On the one hand, on behalf of the government, they assume the functions of management, supervision and service of social public affairs. On the other hand in many fields directly or indirectly participate in economic construction. With the gradual attention paid to the construction of internal control system in public institutions, budget control, as one of the main control measures of internal control, has been gradually paid attention to by the society. Budget control can guide the flow of national financial funds, improve the utilization rate of public institutions' funds, and prevent the improper use and illegal transfer of financial funds, which is very important for the good operation of national funds and the healthy operation of public institutions. Although China's institutions have achieved periodic results in the implementation of budget management control, there are still many deficiencies: the management consciousness of the budget is not strong, the foundation of budget preparation is not sound, and the basic work of budget preparation needs to be improved. The budget implementation lacks the effective supervision mechanism and so on. Based on the related background and content theory of total budget management, this paper analyzes the present situation and existing problems of the overall budget management in our country through the example of G Planning Institute, which is directly subordinate to the state organ. After studying and putting forward the optimization scheme of overall budget management of G Planning Institute and the implementation of safeguard measures, it is hoped that the problems existing in the overall budget management of G Planning Institute can be solved effectively. Hope to provide some reference for other institutions to improve and improve the overall budget management system.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F810.6

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