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我军2001年推行的零基预算改革,至今为止取得了一定成效,但目前仍然存在一些问题,比如预算编制还不能完全契合国防和军队建设战略目标,维持性经费中非项目经费预算还不能体现零基预算特点,预留机动费的安排和管理缺乏严格规范。为进一步深化改革,可以借鉴PPBS预算体系的有效做法,同时克服传统体制和文化对推行现代预算管理的阻碍,设计激励约束相容机制来规范预算管理行为。
The zero-based budget reform carried out by our army in 2001 has achieved some success so far. However, there are still some problems at present. For instance, the budget formulation still can not fully meet the strategic goal of national defense and army building. The budget for the maintenance of non-state funding for the project still can not be reflected Zero-based budget features, arrangements for the arrangements for the management of motor vehicles and the lack of strict regulation. To further deepen the reform, we can draw lessons from the effective practice of the PPBS budget system and at the same time overcome the obstacles of the traditional system and culture to the promotion of modern budget management, and design the incentive and restraint compatible mechanism to regulate the budget management.