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近年来,我国财政管理体制发生了深刻变化,部门预算、政府采购、国库集中支付、政府收支分类、收支两条线管理、财政支出绩效评价等改革,在保护财政资金的安全、强化预算管理等方面发挥了重要作用,但新的形势与环境已使现行预算会计体系的局限性越发明显,主要表现在不能反映全面的预算信息,缺失完整的财务状况信息,不能提供政府运行成本的信息,造成政府运行成本居高不下。为此党的十七大提出了要进一步推进行政管理体制改革,降低行政成本,构建廉价政府的要求。笔者认为强化行政成本控制具有重大意义,本文就如何有效控制行政成本等问题作初步的探讨。
In recent years, profound changes have taken place in the financial management system in our country. Some reforms, such as departmental budgets, government procurement, centralized treasury payment, government revenue and expenditure classification, revenue and expenditure management, and performance appraisal of fiscal expenditures, are of great significance in protecting the safety of financial funds and strengthening the budget Management and other aspects. However, the new situation and environment have made the limitations of the current budget accounting system more and more obvious. They mainly fail to reflect comprehensive budget information, complete financial status information, and information that can not provide government running costs , Resulting in high government operating costs. To this end, the 17th CPC National Congress put forward the requirement of further promoting the reform of the administrative system, reducing administrative costs and building a cheap government. The author believes that strengthening the control of administrative costs is of great significance, this article on how to effectively control the administrative costs and other issues for a preliminary discussion.