| 摘要: |
| 我国全面推进预算管理一体化改革迫在眉睫，文章首先对推进预算管理一体化建设进行了必要性分析，预算管理一体化有利于进一步贯彻落实预算管理目标、有利于推进预算管理改革、实现部门内部资源的优化配置、推进政府会计制度改革。之后该文对预算管理一体化在基层推进存在的问题进行了分析，主要表现为一体化平台功能未完善，增加了基础财务人员工作量；资金支付实时监督给财务人员带来了新的挑战和压力；基层财务人员能力不足等。最后该文针对如何解决预算管理一体化在基层推进的问题，从优化和完善系统功能和树立预算一体化管理理念，提高基层人员能力与素养方面提供了对策和建议，以期此项改革对提高基层事业单位预算管理及财务管理水平发挥更大的作用。 |
| 关键词: 预算管理 一体化建设 对策建议 |
| DOI： |
| 分类号: |
| 基金项目:社会公益类科研机构改革专项（102125171610350009003） |
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| PROBLEMS AND COUNTERMEASURES IN PROMOTING THE INTEGRATED BUDGET MANAGEMENT IN PRIMARY-LEVEL PUBLIC INSTITUTES |
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Huang Wenxia
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Shanghai Veterinary Research Institute, Chinese Academy of Agricultural Sciences, Shanghai 200241, China
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| Abstract: |
| The comprehensive promotion of integrated budget management reform is urgently needed in our country. This article first analyzed the necessity of promoting the construction of integrated budget management, which is beneficial for further implementing budget management objectives, facilitating budget management reform, optimizing the allocation of internal resources within departments, and advancing the reform of government accounting systems. Subsequently, it analyzed the problems encountered in the promotion of integrated budget management at grassroots level, primarily showing the incomplete functionality of the integrated platform, increasing the workload of basic financial personnel, real-time supervision of fund payments presenting new challenges and pressures to financial staff, and insufficient capabilities among financial personnel at grassroots level. Finally, this research provides countermeasures and suggestions for solving problems related to integrated budget management at grassroots level from the following aspects, such as optimizing and perfecting system functions, establishing a concept of integrated budget management, and improving the capabilities of financial personnel at grassroots level, so that this reform will play a more significant role in enhancing the budget management and financial management levels of financial personnel at grassroots level. |
| Key words: budget management integrated construction strategies and suggestions |
