任会玲

摘 要： 随着我国事业单位体制改革的不断推进，对预算管理工作提出了更高的要求。基层事业单位在预算管理中受旧的惯性思维与习惯做法的影响，仍然存在不科学、不规范的粗放式预算管理，已经越来越不适应新形势的需要。基层事业单位如何构建从预算编制、执行，到预算监督、考评、奖惩等完善的预算管理机制？首先应重视预算管理工作，其次成立预算管理机构运用“零基预算”法，“二上二下，分级编制，统一汇总”科学编制预算。预算执行中要分级责任控制，加强项目资金管理，发挥内部审计部门的监督职能，同时要落实预算执行情况考核评价机制、激励机制和责任追究机制，使基层事业单位支出管理更加规范，有效地维护预算的严肃性，切实提高事业单位预算管理水平。

关键词： 基层事业单位； 预算； 控制制度

中图分类号： F810.3 文献标识码：A 文章编号： 1673-9973(2012)03-0112-03

About the Budget Management of Grassroots Institutions

REN Hui-ling

（Department of Green and Conservation Management of Xian, Xian710032， China）

Abstract: With the progress of the reform of institutions, our government will bring forward higher requests to the budget management of grassroots institutions, which is influenced by the inertial thinking and the convention in budget management, the unscientific and non-standard extensive budget management dont adapt to the requirements of the new situations. And how will the grassroots institutions build the budget management mechanism including planning, executing, supervising, examining a budget and the system of rewards and punishment. At first, institutions should value the work of budget management .Then they should set up a budget management organization using the method which I call it “zero-based budget management” , that is to say, planning at each level and summarizing unified and during the budget executing, grading the control of responsibility, strengthening the management of the project funds and developing the supervising function of the inner auditing department. At last, it is crucial to carry out the examining and evaluating mechanism of the budget executing status, the simulating mechanism and the accountability system to make the expenditure management of grassroots institutions more standard, meanwhile effectively protect the budget and to improve the level of the grassroots institutions budget management.

Key words:grass-roots institution; budget; control system

事业单位预算是根据单位事业发展计划和承担的社会职能编制的年度财务收支计划，是对单位预算年度各项收入（含结余资金）、支出在资金计划上的全面的综合体现。它是单位开展业务活动目标及其资源配置以预算形式加以量化，并使之得以实现的内部控制活动的总称。[1]预算管理应遵循“统一领导、分级管理、责权结合、收支平衡”的基本原则。预算包括收入预算和支出预算；收入预算包括财政拨款收入、事业收入、经营收入和其它收入；支出预算包括预算基本支出、项目支出；……