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近十几年来,行政费的日益膨胀已经越来越成为困扰财政的一个重要问题。面对日益困难的财政状况,如何加强行政支出的管理与控制,建立规范的预算约束机制已成为当前的一个紧迫任务。而零基预算法能在保证行政机关必需支出的基础上压缩不合理开支,提高财政资金的使用效率;同时对于控制行政费的高速增长也具有显著的作用,是从预算方法上约束行政费高速增长的有效途径。一、我国行政费支出现状及实行零基预算的必要性据统计,“八五”时期,我国行政费支出合计为1891.13亿元(不含外交支出,下同),与“七五”时期支出合计
In the past decade or so, the ever-increasing inflationary cost of administration has become an increasingly important issue that troubles finance. In the face of the increasingly difficult financial situation, how to strengthen the management and control of administrative expenses and establish a standardized budget constraint mechanism has become an urgent task at present. However, the zero-based budgeting method can reduce the unreasonable expenses on the basis of ensuring the necessary expenditures of the administrative organs and improve the efficiency of the use of fiscal funds. Meanwhile, it also plays a significant role in controlling the rapid growth of administrative expenses, An effective way to grow. I. Status of Expenditure on Administrative Expenses and Necessity of Implementing Zero-base Budget According to statistics, the total expenditures for administrative expenses in China amounted to 189.113 billion yuan (excluding diplomatic expenditures, the same below) "Period expenditure total