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指标管理是预算管理的重要环节,而指标管理必须借助于指标帐簿进行。科学地设置并运用指标帐簿,能够及时准确地掌握支出预算的分解、组成和余超情况,合理确定预算资金的调度和拨付,为预算分析、预算调整以及年终结算提供可靠依据。同时,对增强预算的约束力,控制财政支出,保证预算的顺利执行都具有重要作用。一、特点和现状指标帐簿的登记同会计帐簿比较,大体上有以下几个特点:一是以预算指标增减作为记
Index management is an important part of budget management, and index management must be done by means of indicator books. Scientifically setting and using indicator books can timely and accurately grasp the disaggregation of expenditure budget, its composition and the situation of surplus funds, reasonably determine the disbursement and disbursement of budget funds, and provide a reliable basis for budget analysis, budget adjustment and year-end settlement. At the same time, it plays an important role in enhancing the binding of the budget, controlling financial expenditures and ensuring the smooth implementation of the budget. First, the characteristics and status Indicators account book registration with the accounting books comparison, in general, has the following characteristics: First, the increase or decrease of budget targets as a record