加强专项资金预算管理的几点思考

资金是企事业单位保持正常运营的物质基础,直接关系到单位基本职能的发挥。近年来,专项资金在企事业单位财务中的占比不断提高,专项资金类型越来越复杂,有必要进一步加强专项资金的预算管理。目前,部分单位“重申报轻执行”,存在专项资金挤占现象,易导致单位专项资金的流失和浪费,不利于专项工作任务的推进。因此,论文针对专项资金预算管理问题展开探讨和分析,并对如何加强专项资金预算管理提出相应建议。

Some Thoughts on Strengthening Budget Management of Special Funds

Fund is the material basis for enterprises and institutions to maintain normal operation,which is directly related to the play of basic functions of the unit.In recent years,the proportion of special funds in the financial affairs of enterprises and institutions continues to increase,and the types of special funds are more and more complex.It is necessary to further strengthen the budget management of special funds.At present,some units pay attention to declaration,but do not pay attention to implementation,there is a special fund squeeze phenomenon,which is easy to lead to the loss and waste of unit special funds and is not conducive to the promotion of special work tasks.Therefore,the paper discusses and analyzes the problems of budget management of special funds,and puts forward corresponding suggestions on how to strengthen the budget management of special funds.