商业观察2024,Vol.10Issue(4) :85-88.DOI:10.3969/j.issn.2096-0808.2024.04.017

行政事业单位内部控制和预算绩效管理探讨

Discussion on Internal Control and Budget Performance Management in Administrative Institutions

李清
商业观察2024,Vol.10Issue(4) :85-88.DOI:10.3969/j.issn.2096-0808.2024.04.017

行政事业单位内部控制和预算绩效管理探讨

Discussion on Internal Control and Budget Performance Management in Administrative Institutions

李清1
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作者信息

  • 1. 盐城市体育财务结算中心,江苏 盐城 224000
  • 折叠

摘要

行政事业单位的发展对我国的社会发展具有重要的价值,因而需要在事业单位中做好内部控制和预算绩效管理.随着经济的快速发展,行政事业单位也需要引进现代企业的管理模式和方法,并结合自身的发展特点对内部进行优化和调整.基于此,需要将加强行政事业单位的内部控制和预算管理进行有效结合,以降低行政事业单位的管理风险,使其实际业务及管理水平得到有效提高.文章对内部控制和预算绩效管理进行了概述,提出了目前我国行政事业单位内部控制和预算绩效管理工作中存在的问题,以此为基础提出了几点改善建议和对策,以期推进我国行政事业单位的现代化发展进程,使其管理水平得到有效提升.

Abstract

The development of administrative institutions has important value for the social development of our country.Therefore,it is necessary to do a good job in internal control and budget performance management in public institutions.With the rapid development of the economy,administrative institutions also need to introduce modern enterprise management models and methods,and optimize and adjust their internal operations based on their own development characteristics.Based on this,it is necessary to effectively combine the internal control and budget management of administrative institutions to reduce their management risks and improve their actual business and management level.The paper provides an overview of internal control and budget performance management,and points out the problems that currently exist in the internal control and budget performance management of administrative institutions in China.Based on this,the paper proposes several improvement suggestions and countermeasures,in order to promote the modernization development process of administrative institutions in China and effectively enhance their management level.

关键词

行政事业单位/内部控制/预算绩效管理/关系/问题

Key words

administrative institutions/internal control/budget performance management/relationship/problem

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出版年

2024
商业观察

商业观察

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