论文部分内容阅读
在2000年召开的全国财政工作会议上,首次提出要加强财政支出改革,建立国库集中收付制度。考虑到我国目前国库集中收入制度改革的条件尚未成熟,改革要循序渐进、逐步深入,目前各地只对国库支付制度进行了改革,并未在所有的行政事业单位建立国库支付制度。本文主要从建立国库集中支付制度和未建立国库集中支付制度两方面分析行政事业单位预算管理如何完善。
At the national conference on financial work held in 2000, it was first proposed to reform the fiscal expenditure and establish a centralized treasury collection system. Considering that the current conditions for the reform of centralized treasury income system in our country are not yet mature, the reform must be gradual and gradual. At present, only the state treasury payment system has been reformed across the country, and the state treasury payment system has not been established in all administrative institutions. This article mainly analyzes how to improve the budget management of administrative units from two aspects: the establishment of treasury centralized payment system and the absence of centralized treasury payment system.