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财务预算是政府机关资金使用的计划和依据,在欧美国家有着非常关键的地位与作用。随着我国财政体制从建设型财政向公共财政转变,政府机关财务预算的完善呼声越来越高。本文从财务预算对政府机关的意义与重要性角度入手,分析了当前政府机关在财务预算编制、执行与监督等环节所存在的问题,并提出了相应的解决对策与建议。
The financial budget is the plan and basis for the use of funds by the government agencies and plays a very crucial role in Europe and the United States. As China’s financial system changes from a construction-oriented finance to a public finance, the soundness of the sound budget of government agencies is getting louder and louder. This article starts with the significance and importance of the financial budget to the government agencies, analyzes the problems that the current government agencies have in the preparation, implementation and supervision of the financial budget, and puts forward corresponding solutions and suggestions.