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内部控制视角下行政事业单位绩效预算管理 被引量:13

Performance Budget Management of Administrative Institutions from the Perspective of Internal Control
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摘要 随着行政事业单位改革发展,单位内部工作出现了很多新的变化和特点,对内部预算绩效管理提出了更高的要求和标准。但是从行政事业单位预算绩效管理现状来看,受到传统管理模式的影响,存在不少的问题。行政事业单位要加强内部控制,完善整体管理机制,运用现代化管理理念,加强预算绩效管理,规避潜在的运行风险,进一步消除周围的障碍,推动行政事业单位的良性发展。 With the reform and development of administrative institutions, many new changes and characteristics have appeared in the internal work of the unit, and higher requirements and standards have been put forward for internal budget performance management. However, from the current situation of budget performance management of administrative institutions, there are many problems due to the influence of traditional management models. Administrative institutions should strengthen internal control, improve the overall management mechanism, apply modern management concepts, strengthen budget performance management, avoid potential operational risks, further eliminate surrounding obstacles, and promote the sound development of administrative institutions.
作者 张振卿 ZHANG Zhen-qing(Government Budget Performance Management Research Center,Henan Finance University,Zhengzhou 451464,China)
出处 《价值工程》 2019年第28期118-119,共2页 Value Engineering
关键词 内部控制视 行政事业单位 绩效预算 管理 internal control administrative institutions performance budget management
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