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为适应经济体制改革的需要,深化文教行政财务改革,从财务管理上理顺国家预算同事业单位、行政机关的经费分配关系,促进责、权、利的结合,提高资金使用效益和财务管理水平,更好地完成各项事业计划和工作任务,财政部于今年5月27日重新制订颁发了《文教科学卫生事业单位、行政机关“预算包干”办法》(以下简称《办法》)。《办法》分预算包干的范围、级次、主要方式以及经费的核定、使用和管理。现把该《办法》产生的背景和主要特点作一简要介绍。
In order to meet the needs of the reform of the economic system, deepen the financial reform of the cultural and educational administration, and streamline the distribution of funds between the state budget and business units and administrative organs from the perspective of financial management so as to promote the combination of responsibilities, rights and interests and enhance the efficiency of capital utilization and financial management To better complete various business plans and tasks, the Ministry of Finance re-formulated and promulgated the “Measures for the Administration of Cultural, Educational, Scientific and Medical Institutions and Administrative Organs” (hereinafter referred to as the “Measures”) on May 27 this year. “Measures” divided the scope of the budget package, level, the main methods and funding verification, use and management. The background and main features of this “method” are briefly introduced.