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政府财政部门的预算管理对提高政府工作效率及体现国家预算能力大小具有重要意义。我国财政预算编制的三个主体分别是各级财政部门、政府及人大,必须严格执行财政部门的预算编制。尤其是财政资金的流向问题和其他类型的资金风险。基于此,文章重点论述了财政部门预算编制与管理中的资金风险,希望能对政府提升财政预算能力有一定借鉴意义。
The budget management of the government finance department is of great significance to improving the government work efficiency and reflecting the size of the state budget. The three main bodies of China’s budget preparation are the financial departments, governments and NPCs at all levels, and the budget departments of the financial departments must be strictly implemented. Especially the flow of financial resources and other types of financial risks. Based on this, the article focuses on the financial risk in the budget preparation and management of the financial department, hoping to have some reference to the government’s ability to improve the budget.