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部门预算编制管理的实施是我国在财政支出管理上推出的一项重大管理改革,旨在建立与市场经济体制相适应的预算管理体系和公共财政框架,优化财政资源配置,规范政府、财政和单位三者之间的行为,保证政府预算完整,实现政府预算统一。围绕构建与市场经济发展相适应的公共财政框架,建立公共财政体制和财政运行机制,进一步完善部门预算编制,有利于提高部门预算编制质量和效率,充分发挥财政监督职能作用,推动预算管理的规范化和科学化。
The implementation of departmental budgeting management is a major management reform introduced by our country in the management of financial expenditures to establish a budget management system and a public financial framework that are appropriate to the market economic system, optimize the allocation of financial resources, and standardize the government, finance and organization The three acts between the government budget to ensure complete, to achieve a unified government budget. Focusing on the construction of a public financial framework compatible with the development of the market economy, establishing a public financial system and a fiscal operating mechanism, and further improving departmental budgeting will be conducive to improving the quality and efficiency of departmental budgeting, giving full play to the function of financial supervision and promoting the standardization of budget management And scientific.