内控视角下农业科研事业单位预算绩效管理优化研究

STUDY ON OPTIMIZATION OF BUDGET PERFORMANCE MANAGEMENT OF AGRICULTURAL SCIENTIFIC RESEARCH INSTITUTES FROM THE PERSPECTIVE OF INTERNAL CONTROL

关键词:  预算绩效管理  内部控制  农业科研事业单位

Key words:  budget performance management  internal control  agricultural scientific research institutes

摘要:

农业科研事业单位的长久稳定发展离不开预算绩效管理的有效开展，作为内部控制建设的重要业务领域，预算绩效管理与内部控制目标一致且相辅相成。文章阐述了内部控制与预算绩效管理之间的关系，分析了农业科研事业单位在预算绩效管理过程存在的问题，并从内部控制视角提出了一系列举措，旨在为农业科研事业单位进一步优化预算绩效管理、提升内部管理水平提供借鉴。

Abstract:

The long-term and stable development of agricultural scientific research institutes cannot be separated from the effective development of budget performance management. As an important business field of internal control construction, budget performance management and internal control objectives are consistent and complementary. From internal control perspective, this paper expounded the relationship between internal control and budget performance management, analyzed the budget problems existing in the process of performance management of the agricultural scientific research institutes, and put forward a series of measures from the perspective of internal control of agricultural scientific research institutes, so as to further optimize budget performance management, and improve internal management level.