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滚动预算作为一种动态化的预算编制方法,在预算管理的实践中已得到了充分论证和检验,可以很好地弥补传统预算管理的不足,是全面预算管理的有效手段和必要补充。本文从滚动预算的基本概念入手,分析了人民银行实施滚动预算的意义、工作思路、面临的挑战,并针对实际工作中面临的问题提出人民银行实施滚动预算的保障措施。
As a dynamic method of budgeting, the rolling budget has been fully demonstrated and tested in the practice of budget management, which can well compensate for the deficiencies of traditional budget management and is an effective means and necessary complement to the overall budget management. This paper begins with the basic concept of rolling budget, analyzes the significance, working train of thought and challenges of the PBC in implementing the rolling budget. In the light of the problems faced by practical work, it puts forward the guarantee measures for implementing the rolling budget of the People’s Bank of China.