论文部分内容阅读
综合财务计划,就是在过去预算的基础上,拓宽经费预算的覆盖面,把预算经费、预算外经费、生产经营收益和库存物资等“捆”到一起纳入预算,形成综合财务计划,做到统一计划安排,统一管理使用。它是财务管理的一项基本制度,也是组织与实施经费保障的重要手段。去年,总后颁发了《综合财务计划管理规定》,把预算管理纳入了法规管理的轨道,其目的是为了实现经费供应的综合平衡,提高军费的使用效益。这对于加强党委对财务工作的领导,
Comprehensive financial plan is based on the past budget, broaden the coverage of the financial budget, the budget funds, extrabudgetary funds, production and operating income and inventory materials, etc. “bundled” into the budget, the formation of a comprehensive financial plan, to achieve a unified plan Arrangement, unified management and use. It is a basic system of financial management and an important means of guaranteeing the organization and implementation of funds. Last year, the General Administration of Financial Management issued the “Comprehensive Financial Planning Regulations,” which put budget management on the track of regulation and control. Its purpose is to achieve a comprehensive balance of funding and improve the efficiency of the use of military expenditures. This is to strengthen the party’s leadership of the financial work,