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部门预算是公共预算编制的主要形式,也是市场经济国家普遍采用的预算编制方法。我国自2000年开始在中央和地方陆续推行的农业部门预算改革,是实行分税制体制以来我国财政预算管理制度的又一重大改革。从近3年的运行情况来看,我国农业部门预算改革总体来看是成功的,方向是正确的,并取得了阶段性成果:如树立了预算的观念,建立了农业部门预算的基本框架;调整了预算编制的内容与范围,尝试了新的预算管理方式和方法;预算编制进一步细化到
Sectoral budgeting is the main form of public budgeting and the budgeting method commonly used in market economy countries. The budget reform of the agricultural sector, which has been carried out in central and local governments since 2000, is yet another major reform of our fiscal budget management system since the introduction of the tax-sharing system. Judging from the operation of the past three years, the budget reform of China’s agricultural sector as a whole has been successful. Its direction is correct and has achieved staged results. For example, it established the concept of budget and established the basic framework for the budget of the agricultural sector. Adjusted the content and scope of budget formulation, tried new budget management methods and methods, and further refined the budget formulation to