Thinking and practice of improving the budget management level of public institution based on project database construction#br#
JIA Chunyan1 LI Huijuan2 YAO Ye3▲
1.Industrial Development Office, Chinese Academy of Medical Sciences, Beijing 100730, China;
2.Finance Office, Chinese Academy of Medical Sciences, Beijing 100730, China;
3.Condition Finance Office, Institute of Medical Information, Chinese Academy of Medical Sciences, Beijing 100020, China
Abstract:With the continuous and deepening development of financial system reform, the construction of budget project database plays a more important role in budget management. Accelerating the effective integration of information technology and project database construction plays a positive role in optimizing budget management and improving the fund use performance. This paper sorts out the relevant systems of national budget management in recent years, takes the central public institutions as the reference, focuses on the current situation of unit budget management, and analyzes the problems existing in the budget management work and their causes. Based on the construction of project database, this paper puts forward the triune budget management mechanism of “plan-budget-performance” under information technology, expounds the principles, construction framework and ideas of project database construction, explores the innovative mode of budget management of public institutions, in order to enhance the level of budget management of public institutions.
贾春岩1 李慧娟2 姚晔3▲. 基于项目库建设提升事业单位预算管理水平的思考与实践[J]. 中国医药导报, 2022, 19(2): 192-196.
JIA Chunyan1 LI Huijuan2 YAO Ye3▲. Thinking and practice of improving the budget management level of public institution based on project database construction#br#. 中国医药导报, 2022, 19(2): 192-196.