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党的十八大报告指出,支持人大及其常委会充分发挥国家权力机关作用,加强对政府全口径预算决算的审查和监督。笔者就地方人大及其常委会如何对政府全口径预算决算开展审查监督工作作了一些初步思考。推进全口径预决算存在的主要困难和问题全口径预决算是对全部政府性收入支出,实行统一、完整、全面、规范的预算决算管理。要建立一整套符合我国实际具有中国特色的全口径预决算管理的制度体系,还存在许多困难和问题。
The report of the 18th National Congress of the CPC pointed out: We support NPC and its standing committees to give full play to their role as state power organs and step up their examination and supervision over the government’s budgetary accounts. The author made some preliminary thoughts on how the NPC and its standing committee conducted review and supervision over the government budgetary budget. Main Difficulties and Problems in Promoting Full Budgetary Final Accounts The full budgetary final accounts are a unified, complete, comprehensive and standardized budget final accounts administration for all government revenue. There is still a lot of difficulties and problems to establish a set of system that conforms to China’s actual budgetary budget management with Chinese characteristics.