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新预算法是全国人大于2015年1月颁布并实施的《全国人民代表大会常务委员会关于修改<中华人民共和国预算法>的决定》中的具体内容,旨在对以往《预算法》当中的诸多内容进行修改、补充,使其更加适合新形势下预算单位的工作开展。本文将就新预算法颁布实施以来预算单位在财会工作当中所作出的积极转变进行分析,归纳出以往预算单位在进行项目支出预算的过程中预算管理存在的诸多问题,并结合新预算法提出具体对策。
The new budget law is specified in the Decision of the Standing Committee of the National People’s Congress promulgated and implemented in January 2015 by the NPC on the revision of the Budget Law of the People’s Republic of China, Content modification, supplement, make it more suitable for the work of the budget unit under the new situation. This article will analyze the positive changes made by the budget unit in the accounting work since the promulgation and implementation of the new budget law and summarizes many problems existing in budget management in the process of budgetary expenditures for the past budget units, Countermeasures.