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近年来,我国财政部门推行以部门预算为主要内容的财政管理体制改革,先后出台了部门预算制度和国库集中支付制度。这些改革措施给行政事业单位的财务管理带来了新的内容,取得了一定的进展和成效,但随着改革的深入,也出现了一些值得我们进一步探讨和解决的问题。文章对改革过程中出现的问题进行了剖析,提出了几点建议。一、行政事业单位实施财政制度改革存在的问题(一)部门预算1.预算编制周期短、编制内容不严密。各部门从每年8月起编制下一年度部门预算,预算编制过程只有短短的一两个
In recent years, the financial department of our country has implemented the reform of the financial management system with the departmental budget as its main content, and successively issued the departmental budget system and the centralized treasury payment system. These reform measures have brought new contents to the financial management of the administrative institutions, and have made some progress and achievements. However, with the deepening of the reform, some problems worthy of further discussion and resolution have emerged. The article analyzes the problems in the process of reform and puts forward some suggestions. First, the administrative institutions of the implementation of the reform of the financial system problems (a) the departmental budget 1. The budget preparation cycle is short, the preparation of the content is not rigorous. Each department prepares the departmental budget of the next year from August of each year, the budget preparation process is only a short one or two