How to manage the financial budget and final accounts of public institutions
如何做好事业单位财政预决算问题管理

摘要

国家财政是行政事业单位发展过程中主要的资金收入来源，所以对于行政事业单位来说，优化财政资金的管理与配置，确保规范使用财政资金，在保障资金安全的同时，充分发挥出其作用与价值意义非常重要。预算管理，是事业单位财务管理体系的重要构成环节，单位通过开展科学的预算编制工作、加强预算执行刚性、严格预算监管等手段，优化单位财务资金与资源的配置结构，提升资金、资源使用效率，增强单位整体管理能力，从而向社会公众提供更优质的服务，促使本单位充分履行服务职能，承担社会责任，实现发展目标。本文将通过三部分内容展开论述，以期对事业单位实现预算管理的贯彻落实有所借鉴。

Abstract

State finance is the main source of fund income in the development of administrative institutions. Therefore, it is very important for administrative institutions to optimize the management and allocation of financial funds, ensure the standardized use of financial funds, and give full play to its role and value while ensuring the security of funds.Budget management is an important part of the financial management system of public institutions. By means of scientific budget preparation, strengthening the rigidity of budget implementation and strict budget supervision, the unit optimizes the allocation structure of financial funds and resources, improves the efficiency of capital and resources use, and enhances the overall management ability of the unit, so as to provide better services to the public, and urge the unit to fully perform its service functions, assume social responsibilities and achieve its development goals. This article will be discussed in three parts, with a view to providing reference for the implementation of budget management in public institutions.