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预算管理是事业单位内部控制的核心,信息化是实施内部控制规范的重要手段。本文首先分析了预算管理信息系统的建设背景、建设目标,然后在总结基层事业单位预算管理信息系统实际开发应用经验的基础上,介绍了通过各个功能模块设计,实现符合单位实际业务流程的预算编制、预算审批、预算执行等全过程信息化管理,最后提出了系统开发应用面临的主要问题及解决办法,希望为事业单位预算管理信息化建设提供有价值的参考。
Budget management is the core of the internal control of public institutions, and informationization is an important means of implementing internal control standards. This paper first analyzes the background and goal of the construction of the budget management information system, and then on the basis of summing up the actual experience of the development and application of the budget management information system in the grass-roots units, this paper introduces the design of the budget management information system through each functional module, , Budget approval and budget execution, and finally put forward the main problems and solutions to the system development and application, hoping to provide valuable reference for the information management of the budget management of institutions.