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实行部门预算,对于建立符合社会主义市场经济要求的公共财政框架,贯彻“依法治国”方针,规范预算管理,增加预算透明度和约束力,具有十分重要的意义。笔者认为,部门预算具有以下六个内在特性:第一个特性是完整性。体现在两个方面:(1)部门预算包括所有收支事项预算。部门预算以部门为依托,将各类不同性质的资金统一编制到使用这些资金的部门,使部门预算成为一个覆盖所有公共资源的完
The implementation of departmental budgets is of great significance for establishing a public financial framework that meets the requirements of a socialist market economy, implementing the principle of “governing the country according to law”, standardizing budget management, and increasing budget transparency and binding. In my opinion, departmental budgets have the following six intrinsic characteristics: The first one is integrity. Reflected in two aspects: (1) departmental budget includes all items of revenue and expenditure budget. Departments rely on the departmental budget, the various types of funds of different nature of the unified preparation of the use of these funds to the departmental budget to become a cover all public resources End