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当前,部队预算管理中存在着以下问题,值得引起重视。一是预算不准。首先是对各项经费物资的收入缺乏严格的计算,对安排支出数缺乏科学论证。预算编制的收入数一般以上年度收入数为准,而对一些临时性专项任务的经费保障难以预测。其次是预算不够全面,有的重预算经费轻预算外经费,有的重机关业务经费轻连队经费,有的重资金轻物资,使预算的编制缺乏严密性、科学性和完整性。二是流于形式。有的单位预算与执行存在“两张皮”,在实际工作中盲目开支,不执行预算,造成大量超支;有的乱开口子,乱批条子,不管有无预算,批条就办;有的预算经费不合理,不管客观
At present, the following problems exist in the military budget management and deserve our attention. First, the budget is not allowed. First of all, there is a lack of strict calculations on the incomes of various funds and materials and there is no scientific justification for arranging expenditure. The budgeted income is generally based on the above annual income figures, while the financial protection for some temporary special tasks is difficult to predict. Second, the budget is not comprehensive enough. Some of the budget expenditures are extrabudgetary, while others are heavily involved in the operation of the government agencies. Some of the funds and materials are light, which make the preparation of the budget less rigorous, scientific and complete. The second is a mere formality. Some units of the budget and implementation of the existence of “two skins”, in the actual work of blind spending, do not implement the budget, resulting in a large number of overruns; some open chaos, indiscriminate approval of the slips, with or without budget, grant approval; some budget funds Irrational, no matter objective