预算管理在事业单位中的应用问题及对策

              

摘    要

随着事业单位改革和公共财政体系的完善，预算管理在事业单位中的重要性日益增加。它是财务管理的关键部分，对事业单位的高效和规范运行至关重要。但实际中，预算管理面临挑战，如编制不科学、执行不力、控制和评价机制不完善，影响了资源的合理配置和利用。本研究旨在分析这些问题，并提出对策和建议，以支持我国事业单位预算管理的理论和实践。通过分析预算管理的关键环节，研究提出优化预算编制、引入现代方法、加强执行力度、提高责任意识和建立监督机制等对策。研究结果对提升预算管理水平有重要意义，丰富了理论体系，并为实践提供了有价值的参考。

关键词：事业单位  预算管理  预算编制  预算执行

Abstract 
With the reform of public institutions and the improvement of the public finance system, the importance of budget management in public institutions is increasing day by day. It is a key part of financial management, which is vital to the efficient and standardized operation of public institutions. However, in practice, budget management is faced with challenges, such as unscientific establishment, ineffective implementation, and imperfect control and evaluation mechanism, which affect the rational allocation and utilization of resources. This study aims to analyze these problems and propose countermeasures and suggestions to support the theory and practice of budget management in public institutions in China. Through analyzing the key links of budget management, we are optimizing the budget preparation, introducing modern methods, strengthening the implementation, raising the sense of responsibility and establishing the supervision mechanism. The research results are of great significance to improve the level of budget management, enrich the theoretical system, and provide a valuable reference for practice.

Keyword:Public institutions  Budget management  Budget preparation  Budget implementation

目    录
1 引言 1
2 相关理论概述 1
2.1 预算管理的定义与功能 1
2.2 预算管理的理论基础 1
3 预算管理在事业单位中应用的问题 2
3.1 预算编制的问题 2
3.2 预算执行的弊端 2
3.3 预算控制与评价的问题 3
3.4 预算反馈与调整的问题 3
4 解决预算管理问题的对策 4
4.1 优化预算编制过程 4
4.2 强化预算执行力度 5
4.3 完善预算控制与评价 5
4.4 灵活化预算反馈与调整 6
5 结论 7
参考文献 8
致谢 9