| 摘要: |
| 预算管理不仅是科学事业单位财务管理的核心，也逐渐成为单位内控管理的着力点，全面预算管理时代即将到来。文章提出了当下制约全面预算管理实行的因素，分析了全面预算与绩效预算的内在联系，提出以绩效预算弥补传统预算管理的缺陷，进而推动全面预算管理的思考。 |
| 关键词: 绩效预算 全面预算 事业单位 |
| DOI： |
| 分类号: |
| 基金项目: |
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| Study on promoting comprehensive budget based on performance budgeting in Scientific research institutions |
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Sun Tienan, Zhan Hong, Zhang Ying
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Institute of Harbin veterinary research, Chinese academy of agricultural sciences, Harbin 150001
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| Abstract: |
| As the era of comprehensive budget managementis coming, budget management not only is the core of the financial management in scientific research institutions, but also gradually become the focus of internal control management. This paper put forward the factors restricting the implementation of the comprehensive budget management, analyzed the relationship between the comprehensive budget and the performance budgeting, and suggested the methods to promote the comprehensive budget management through making up the defects of the traditional budget management. |
| Key words: performance budgeting comprehensive budget institutions |
