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为了适应社会主义市场经济的要求,安徽省安庆市财政局自1998年以来,经过多年探索和准备,于2001年初正式启动预算改革,并编制了较为完整的部门预算,构建与市场经济相接轨、与新形势下财政管理要求相适应的预算管理模式,促进了财政职能作用的发挥。一、新模式的基本框架新的预算管理模式基本框架包括:一是完整的预算形式。采用部门预算管理形式编制了部门预算,部门预算包括一级单位和下属二级单位,还包括单位一般预算内收支计划、预算外收支计划等,并细化到收支项目。二是科学的编制方法。部门预算的安排实行综合预算,统筹考虑部门(单位)
In order to meet the requirements of a socialist market economy, the Anqing Finance Bureau of Anhui Province has started the budget reform in 2001 after earnest exploration and preparation for many years since 1998, and has prepared a relatively complete departmental budget to build a market economy, The budget management mode that suits the requirements of financial management under the new situation has promoted the function of financial functions. First, the basic framework of the new model The basic framework of the new budget management model includes: First, a complete budget form. The departmental budget management has been adopted to prepare departmental budgets. The departmental budgets include the first-level units and subordinate second-level units, as well as the budgetary revenue and expenditure plans and extra-budgetary revenue and expenditure plans of the units, which are further refined into the revenue and expenditure items. The second is the scientific method of preparation. Departmental budget arrangements to implement a comprehensive budget, taking into account the department (unit)