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当前,国家正在大力推进财政管理体制改革,在不断完善财政收入体系的同时,重点推进财政支出管理体制改革,加快建立公共财政基本框架。在财政支出范围、支出结构、预算编制方法、政府采购制度、转移支付制度、国库管理体制(国库单一帐户制度)等方面已陆续出台了一系列的改革措施。 在这些措施中,实行部门预算是当前财政改革的一个“重头戏”:即由各部门根据其职能和社会事业发展的需要统筹编制本部门预算,做到一个部门一本
At present, the state is vigorously promoting the reform of the financial management system. While constantly improving the fiscal revenue system, it is necessary to focus on the reform of the fiscal expenditure management system and speed up the establishment of the basic framework for public finance. In the area of fiscal expenditure, expenditure structure, budget preparation method, government procurement system, transfer payment system, treasury management system (Treasury Single Account System), etc., a series of reform measures have been put in place. In these measures, the implementation of departmental budgets is a “grand opening” of the current fiscal reform: that is, all departments should, in accordance with the needs of their functions and social undertakings, make overall plans for their departmental budgets so that one department