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部门预算是市场经济国家财政管理的基本形式,也是编制政府预算的一种制度和方法,由政府各个部门编制,反映政府各部门所有收入和支出情况。近期,随着各级政府预算执行报告的公开,社会各界对部门预算执行中存在的问题讨论热烈,质疑声不断。因此,如何正确地实施对部门预算编制和执行过程的监管与绩效评价已是迫在眉睫。
The departmental budget is the basic form of financial management in a market economy country. It is also a system and method for compiling a government budget. It is compiled by various government departments and reflects all the revenue and expenditures of various government departments. Recently, with the publicity of the budget execution reports of all levels of government, various sectors of the society have been enthusiastically discussing the problems existing in the implementation of departmental budgets, and voices of doubt have been heard continuously. Therefore, how to properly implement the supervision and performance evaluation of department budgeting and implementation process is imminent.