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随着《预算法》的修订、颁布、实施,预算执行率再次成为讨论热点,2014年财政年终决算报表中,特别增加了部门决算量化评价表,里面就涉及了预算执行情况评价指标。部分高职院校一年要编制两套预算,一套财政预算,一套院内预算,这两套预算在编制时间、编制口径与预算科目使用上都存在着差异,这差异直接影响预算执行。由于财政预算过于笼统、粗放,并不能完全取代院内预算,因此,如何在财政预算的框架下编制院内预算,院内预算与财政预算如何衔接就显得尤为重要。
With the revision, promulgation, implementation and implementation of the Budget Law, the rate of implementation of the budget has once again become a hot topic of discussion. In the final accounts for the 2014 financial year-end, a quantitative assessment table for the final accounts of the departments was added, which included the evaluation targets for the implementation of the budget. Some higher vocational colleges need to compile two sets of budgets a year, a set of financial budgets and a set of hospital budgets. These two sets of budgets are different in terms of preparation time, preparation of caliber and use of budget subjects, and these differences directly affect budget execution. Because the budget is too general and extensive, it can not completely replace the budget of the hospital. Therefore, how to prepare the budget of the hospital within the framework of the budget is particularly important.