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一、对当前预算“三项改革”的评价:复式预算应与部门预算齐头并进 预算是财政运行的控制机制。预算改革的目标是通过预算制度的重建,统一财政,把所有的政府收支都纳入到预算框架之内,使财政法治化、透明化、责任化、效率化,遏制腐败、浪费、随意性与低效率。操作的基本要求应该是主体与内容并进,所有收钱花钱的政府部门都进入预算,政府部门的所有收支都进入预算。前者以部门
I. Evaluation of the “Three Reforms” of the Current Budget: The double budget should go hand in hand with the departmental budget. The budget is the control mechanism of the financial operation. The goal of the budget reform is to reorganize the budget system, unify finance, bring all government revenues and expenditures into the budget framework, and make the administration of finance governed, transparent, accountable and efficient, curbing corruption, waste, arbitrariness and ineffective. The basic requirements for operation should be the subject and content. All the government departments that pay for the money go into the budget, and all the revenue and expenditure of the government departments go into the budget. The former to the department