摘要
基本建设是国民经济的重要组成部分,对社会经济发展、人民生活水平提高等均能够产生巨大的影响。随着市场经济的不断完善,我国的经济不断发展,政府财政收入不断增加,基本建设项目的投资力度也不断加大。对于事业单位而言,必须兼顾自身的部门职责以及基本建设单位角色,否则将难以将建设资金效益发挥到最大程度,建设成本难以控制,对事业单位的良性发展也将产生不利影响。论文围绕“事业单位的基本建设项目预算管理”展开讨论,希望能够为优化事业单位的财务管理提供借鉴和参考。
Capital construction is an important part of national economy,which can have great influence on social and economic development and the improvement of people's living standard.With the continuous improvement of market economy,China's economy is developing,government revenue is increasing,and the investment of capital construction projects is increasing.For public institutions,both their departmental responsibilities and the role of capital construction units must be taken into account.Otherwise,it will be difficult to give full play to the construction capital benefits,the construction cost will be difficult to control,and the benign development of public institutions will also have a negative impact.The paper focuses on the"budget management of capital construction projects of public institutions",hoping to provide reference for optimizing the financial management of public institutions.
作者
邹长智
ZOU Chang-zhi(Shenyang Institute of Automation,Chinese Academy of Sciences,Shenyang 110000,China)
出处
《中小企业管理与科技》
2020年第33期5-6,共2页
Management & Technology of SME
关键词
事业单位
基本建设项目
预算管理
public institutions
capital construction projects
budget management
