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经费自理事业单位的收支应该纳入部门预算
引用本文:刘澄洁.经费自理事业单位的收支应该纳入部门预算[J].中国水利,2007(4):49-50.
作者姓名:刘澄洁
作者单位:水利部财务经济司,100053,北京
摘    要:公共部门,不仅限于政府机关,还应包括政府机关的派生单位,如事业单位等。从形式上看,事业单位由编制部门批复机构和编制,且多数事业单位有财政资金补助。经费自理事业单位的收支普遍游离于预算管理之外。带来部门预算不能完整地反映政府及公共部门的全部活动、经费自理单位缺乏社会监督、经费自理单位自身财务管理不完善等问题。

关 键 词:事业单位  经费自理  部门预算
文章编号:1000-1123(2007)04-0049-02
收稿时间:2007-01-18
修稿时间:2007年1月18日

Income and expenditure of state institutional units should be listed in departmental budget
Liu Chengjie.Income and expenditure of state institutional units should be listed in departmental budget[J].China Water Resources,2007(4):49-50.
Authors:Liu Chengjie
Affiliation:Liu Chengjie
Abstract:Public institutions not only refer to governments but also other organizations derived from government agencies, such as institutional units. The number of employees of institutional units is approved by the organization departments and most institutional units have financial subsidiaries. However, self-financed institutions without financial subsidiaries are excluded from the departmental budget, which is unable to reflect the activities of government departments, resulting in problems of lacking public supervision and drawbacks in financial management of these institutions.
Keywords:institutional units  self-financed  departmental budget
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