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随着公共财政体制框架的逐步完善,政府投资项目在投向上逐步转向以公益性项目为主体;在管理模式上不断创新,出现了代建制等新的形式。同时,部门预算、政府采购、国库集中支付等各项财政改革日益深入推进。面对新的形势,如何进一步加强公益性政府投资项目的财务管理。成为一个值得关注的研究课题。一、公益性政府投资项目财务管理的特点公益性政府投资项目主要是指市场不能有效配置。由财政性资金投资的公共事业及公检法司等国家政权机关和政府机关、社会团体办公设施
With the gradual improvement of the framework of the public financial system, the government investment projects are gradually turning to the public welfare projects as the main body in their investment orientation. Innovative management models have brought about new forms of agency construction. At the same time, various government departments such as departmental budgets, government procurement, centralized treasury payment, and other financial reforms have been further promoted. Faced with the new situation, how to further strengthen the financial management of public investment projects. Become a research topic worthy of attention. First, the characteristics of the public welfare of government investment project financial management Public welfare of the government investment projects mainly refers to the market can not be effectively configured. Public utilities invested by fiscal funds and Public Security Law Department and other state organs and government agencies, social organizations, office facilities