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近年来,随着财政改革的不断深入,我国部门预算管理工作取得了积极成效,但是在部门预算管理过程中还存在不少需要进一步研究解决的问题。主要有:部门预算编制和执行缺少足够的法律支撑;部门预算的科学性、完整性和规范化尚待提升;预算编制和执行进程中的透明度缺乏。针对这些问题,笔者提出四点建议。
In recent years, with the continuous deepening of the fiscal reform, our departmental budget management has achieved positive results. However, there are still many problems that need to be further studied and solved in the process of departmental budget management. Mainly: the lack of adequate legal support for departmental budgeting and implementation; the scientificalness, integrity and standardization of departmental budgets to be improved; the lack of transparency in the process of budgeting and implementation. In response to these problems, I made four suggestions.