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《中华人民共和国预算法》经过2014年修订,于2015年正式施行,新预算法内容更加符合国民经济发展趋势和社会公共事务发展趋势。本文探讨了新预算法的实行给行政事业单位财务管理工作带来的变化。主要对新预算法的变化从预算平衡机制、预算管理透明化、转移支付和地方债务风险四个方面进行了分析,进一步就其对于行政事业单位财务管理工作精细化、规范化、风险评估应对和全面预算管理的影响进行讨论。希望对于新预算法和行政事业单位财务管理研究提供帮助。
The Budget Law of the People’s Republic of China was revised in 2014 and formally implemented in 2015. The content of the new budget law is more in line with the development trend of the national economy and the development trend of social public affairs. This article explores the changes brought about by the implementation of the new budget law to the financial management of the administrative institutions. The paper mainly analyzes the changes of the new budget law from four aspects: budget balance mechanism, transparency of budget management, transfer payment and local debt risk, further elaborates on how to fine-tune and standardize the financial management of the administrative institutions, deal with risk assessment comprehensively The impact of budget management is discussed. I hope for the new budget law and administrative institutions to help financial management research.