文档介绍：浅议基层事业单位预算管理
摘要：随着我国事业单位体制改革的不断推进，对预算 管理工作提出了更高的要求。基层事业单位在预算管理中受 旧的惯性思维与习惯做法的影响，仍然存在不科学、不规范 的粗放式预算管理，已经越来越不适应新形势的需要。基层 事业单位如何构建从预算编制、执行，到预算监督、考评、 奖惩等完善的预算管理机制？首先应重视预算管理工作，其 次成立预算管理机构运用“零基预算”法，“二上二下，分级编 制，统一汇总”科学编制预算。预算执行中要分级责任控制， 加强项目资金管理，发挥内部审计部门的监督职能，同时要 落实预算执行情况考核评价机制、激励机制和责任追究机 制，使基层事业单位支出管理更加规范，有效地维护预算的 严肃性，切实提高事业单位预算管理水平。
关键词：基层事业单位；预算；控制制度
中图分类号：：A文章编号：
1673-9973(2012)03-0112-03
About the Budget Management of Grassroots Institutions
REN Hui-ling
(Department of Green and Conservation Management of Xi'an, Xi'an710032 , China )
Abstract: With the progress of the reform of institutions, our government will bring forward higher requests to the budget management of grassroots institutions, which is influenced by the inertial thinking and the convention in budget management, the unscientific and non-standard extensive budget management don ' t adapt to the requirements of the new situations. And how will the grassroots institutions build the budget management mechanism including planning, executing, supervising, examining a budget and the system of rewards and punishment. At first, institutions should value the work of budget management .Then they should set up a budget management organization using the method which I call it "zero-based budget management", that is to say, planning at each level and summarizing unified and during the budget executing, gradi