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交通事业单位为履行基本工作职能、维持其正常运转所需的公用经费是部门预算的重要组成部分。根据国家有关方针政策、财务制度和财力可能状况来核定单位运转经费的定额标准,建立完善的定额标准体系,不仅有利于贯彻落实国家相关方针政策、完善公共财政体制,对提高预算分配的规范性、公平性和合理性,改进预算编制的科学性,提高财政资金的使用效率,更好地控制单位的行政成本等都具有非常重要的意义。本文以市级交通运输局为研究对象,在公共财政理论的指导下,运用定员定额的基本思想,通过对现实的分析和理论的应用,探讨交通运输系统定额管理在预算工作中的现实意义,调动各预算单位对预算精细化管理的积极性,保障交通运输事业的健康发展。
In order to carry out the basic work functions, the public utilities units for maintaining the normal operation of public utilities are an important part of the departmental budget. According to the relevant guidelines and policies of the State, the financial system and the possible financial conditions, the establishment of a quota system for operating funds and establishing a sound quota system will not only be conducive to implementing the relevant national guidelines and policies, improving the public financial system, and improving the standardization of budget allocation , Fairness and rationality, improving the scientificity of budgeting, improving the efficiency of the use of fiscal funds, and better controlling the administrative costs of the units, are all of great significance. Based on the theory of public finance and the basic idea of quota, through the analysis of the reality and the application of the theory, this paper discusses the practical significance of the quota management of the transportation system in the budget work, We will mobilize the enthusiasm of various budgetary units in the fine management of the budget and ensure the healthy development of the transport industry.