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实施部门预算,是财政体制改革的重要内容,是党中央、国务院作出的一项重大决策,也是继实行“分税制”财政体制之后,国家在支出管理体制方面进行的一项重大改革。其要点是:(1)部门所有的财政资金(包括各项预算外资金)全部纳入部门预算管理的范围。(2)一个部门一本预算。(3)按照基本支出预算和项目支出预算编制部门预算。(4)行政机关、实行预算管
The implementation of departmental budgets is an important part of the reform of the financial system and a major policy decision made by the Central Party Committee and the State Council. It is also a major reform that the state has made in its expenditure management system following the implementation of the “tax-sharing” fiscal system. The key points are: (1) All the departmental financial funds (including all extra-budgetary funds) are fully included in the scope of departmental budget management. (2) a department a budget. (3) According to the basic expenditure budget and project expenditure budget departmental budget. (4) administrative organs, the implementation of budget management