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现行《地方财政总预算会计制度》对预算指标的管理未作具体规定。随着财政体制的改进和完善,以及即将实行的“复式预算”对预算项目的严格要求,加强预算指标的管理,已成为一个突出的问题。这是因为一级财政在本级预算确定之后,上级财政掌管的预算收支项目对下级财政的安排,以及随着经济形势的变化,政策性措施和隶属关系的改变,还会引起预算收支指标增减变化,这就有必要建立一套系统完善的指标帐,登记和核算预算指标。登记预算指标帐,应以核定的预算,追加追减指标文件和调整指标的有关资料为根据,通过全面登记和核算,取得及时、正确、完整的预算收支指标数据,随时与预算实际执行情况对比分析和考核,总结经验,发现问题,指导工作。
The current “local financial budget accounting system” for the management of budget targets without specific provisions. With the improvement and improvement of the financial system and the upcoming “double budget” strict requirements on budget items, strengthening the management of budget targets has become a prominent issue. This is because the first level of finance at the level of the budget is determined, the higher level of revenue and expenditure of the budget in charge of the lower financial arrangements, and as the economic situation changes, changes in policy measures and affiliation, but also lead to budgetary receipts and payments It is necessary to establish a well-established index account, register and audit budget indicators. The registration budget index account should be based on the approved budget, the additional reduction of index documents and the relevant information on the adjustment of the index, and obtain timely, correct and complete budget revenue and expenditure data through comprehensive registration and accounting and keep in line with actual budget implementation Comparative analysis and assessment, summing up experience, identify problems, guide the work.