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财政透明度是现代预算制度的重要标志,预算执行透明度是财政透明度的中心环节。改革开放特别是1998年提出建设公共财政框架体系以来,我国的财政透明度建设取得了重大进展,预算执行透明度也大为提高。财政动态监控是对财政资金的收付全程及行为进行实时监控、预警、核查、纠偏的活动,是财政国库集中收付制度改革的产物。建立健全财政动态监控体系,有利于促进预算执行科学化精细化管理,有利于推进预算执行透明度建设。
Fiscal transparency is an important symbol of the modern budget system. Transparency in budget execution is a central aspect of fiscal transparency. Since the reform and opening up, especially the proposal of building a public financial framework in 1998, great progress has been made in the construction of fiscal transparency in our country, and the transparency of budget implementation has also been greatly enhanced. The financial dynamic monitoring is a real-time monitoring, early warning, verification and correction of the receipt and payment of financial funds. It is the product of the reform of the central treasury receipt and payment system. Establishing and perfecting a dynamic financial monitoring system is conducive to promoting a more refined management of budget execution and promoting the transparency of budget execution.