全面预算管理对事业单位财务管理的影响及对策研究

Study on the Impact and Countermeasures of Comprehensive Budget Management on the Financial Management of Public Institutions

摘要: 全面预算管理是事业单位完善预算管理体系和提升综合财务管理能力的重要工具，为事业单位应对新发展环境下的各类财务管理风险提供了解决思路。然而在当前的财务管理工作中，事业单位依旧暴露出全面预算管理意识薄弱，预算编制不科学，预算执行低效，内部控制机制不健全等问题。全面预算管理有利于优化资金结构和资源配置，强化预算管理工作的全过程监督和控制，只有增强全面预算管理意识，提高预算编制科学性和预算执行效率，完善内部控制机制，才能充分发挥全面预算管理的应用价值，促进事业单位财务管理水平的提升。

Abstract: Comprehensive budget management is an important tool for public institutions to improve their budget management system and enhance their comprehensive financial management capability, which provides a solution for public institutions to cope with all kinds of financial management risks in the new development environment. However, in the current financial management work, public institutions still expose the issues of weak awareness of comprehensive budget management, unscientific budget formulation, inefficient budget execution, and inadequate internal control mechanisms. Comprehensive budget management is conducive to optimizing the capital structure and resource allocation and strengthening the supervision and control of the whole process of budget management. Only by enhancing the awareness of comprehensive budget management, improving the scientific nature of budget formulation and the efficiency of budget execution, and perfecting the internal control mechanisms, can the application value of comprehensive budget management be fully realized, and the level of financial management of public institutions be improved.