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随着我国社会主义市场经济体制、公共财政框架的逐步完善,传统的基数预算模式愈加显得不足,运用定员定额的方法来进行预算,制定公用经费的收支分配显得日趋合理与重要。2014年全国海事系统全面转入国家行政单位,财务预算的编制及管理迎来重大变革,定员定额改革试点意义重大。
With the gradual improvement of China’s socialist market economic system and public financial framework, the traditional base-based budgeting model is increasingly underdeveloped. It is becoming more reasonable and important to formulate the distribution of revenue and expenditures of public funds by using the quota system. In 2014, the national maritime system was fully transferred to the state administrative unit. The preparation and management of the financial budget ushered in major changes. The pilot reform of the quota system is of great significance.