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一、包头市近年来公共财政管理体制改革进展情况(一)编制部门预算。包头市在编制部门预算时呈现出以下特点: 1．采取“零基预算”编制部门预算,使人员经费核定到个人,公用经费按统一标准和定额核定,专项资金的安排不考虑过去支出水平,而是根据预算年度支出项目的实际需要和财力的可能,分别轻重缓急来安排,体现公平性。
First, Baotou City in recent years the progress of public financial management system reform (A) the preparation of departmental budgets. Baotou City in the preparation of departmental budget showing the following characteristics: 1. Adopting a “zero-based budget” to draw up departmental budgets so that personnel funds can be approved to individuals. Public funds can be checked according to uniform standards and quotas. The special fund arrangement does not take into account past expenditure levels. Instead, it is based on the actual needs of the expenditure items in the budget year and the possible financial resources , Priorities, respectively, to arrange, reflect fairness.