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一、预算的形式与内容 中央预算从2000年开始选择四个部门试编部门预算,2001年进一步扩大编制的部门范围。一个部门只编一本预算,由财政部的一个司具体管理。同时,地方也从2001年开始试编部门预算。编制部门预算后,各部门可以根据开展业务工作的需要,统筹安排各项支出,避免多头编报,多头请示,减少重复劳动;财政部门可以全面了解各分管部门的财务收支情况,有效实施监督,同时可以防止部门多头要钱,预算相互挤占。笔者认为,部门预算的编制收到了很好的效果,但要进一步完善部门预算,还必须改进现有的预算收支科目,按照部门预算的要求统一
I. Form and Content of Budget The Central Government began to select the four departments to make budgetary budgets for departments starting from 2000 and to further expand the scope of departments to be drafted in 2001. A department has a budget and is administered by a division of the Ministry of Finance. At the same time, local governments have also started trial budget preparation for the department since 2001. After the preparation of departmental budgets, all departments can make overall arrangements for various expenditures according to the needs of carrying out business operations, avoid the preparation of long reports and long requests, and reduce duplication of work. The financial departments can fully understand the financial revenues and expenditures of various departments and supervise them effectively , At the same time to prevent the department long money, the budget squeeze each other. The author believes that the preparation of the departmental budget received good results, but to further improve the departmental budget, but also must improve the existing budget revenue and expenditure subjects, in accordance with the requirements of departmental budgets unified