浅议行政事业单位专项资金管理

随着专项资金整合计划的进行,行政事业单位的管理问题逐渐显现。该研究针对目前专项资金预算编制不合理、管理制度缺失、监管不力、财务控制缺乏等问题,分析其深层次原因,必须要从科学细化预算、规范资金使用、实行绩效评价审计、人员培训等方面改进。因此,加强事业单位专项资金审计,合理有效利用专项资金进行社会生产建设意义重大。

Analysis of Special Funds Management of Administrative Institutions

With the process of special funds integration plan,the management problems of administrative institutions are appeared gradually.The paper analyzed profound reasons in view of the problems,such as unreasonable special capital budgeting,lack of managerial system,insufficient supervision,lack of financial control,etc.,and proposed to conduct improvement from aspects,such as scientifically refining budget,standardizing the use of funds,implementing performance evaluation audit,personnel training,etc.Therefore,strengthening special funds audit of administrative institutions and using special funds reasonably and effectively to carry out social production and construction is of great significance.