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实行部门预算,是逐步建立适应社会主义市场公共财政框架的要求,是今后财政管理的主要方向。所谓公共财政框架,一是弥补市场缺陷,满足社会公共需要,再一个就是公共财政管理体系。当前我国的部门预算项目主要有基本支出和项目支出两个方面。基本支出是行政事业单位为保障机构的正常运转,完成日常工作任务而编制的年度基本支出计划,其内容包括人员经费和日常公用经费两部分。项目支出预算是行政事业单位为完成特定的行政工作任务或事业发展目标而在基本支出预算外编制的年度项目支出计划。由于基本支出预算逐步按“定员定额”原则编制,因此项目支出预算的管理将是部门预算的重点,本文结合近年来对项目支出预算的实践谈一点粗浅的看法。
The implementation of departmental budgets is a requirement to gradually establish a framework for public finance to adapt to the socialist market and is the main direction of fiscal management in the future. The so-called public financial framework, one to make up for market defects, to meet the social needs of the public, and the other is the public financial management system. At present, our departmental budget items mainly include two aspects: basic expenditure and project expenditure. The basic expenditure is the annual basic expenditure plan formulated by the administrative institutions for the normal operation of the institutions and the daily routine work, which includes the personnel funds and the daily public funds. The project expenditure budget is the annual project expenditure plan prepared by the administrative unit for basic administrative tasks or career development goals in addition to the basic expenditure budget. Since the basic expenditure budget is gradually formulated according to the principle of “fixed quota”, the management of the project expenditure budget will be the key point of the departmental budget. This article combines some superficial opinions on the practice of project expenditure budget in recent years.