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针对预算管理上存在的预算内外资金分割、部门各自为政、政府财力形不成合力等问题,浙江省萧山市于1994年提出了要树立“大财政”观念,把政府财力的综合理财职能还权于财政,并明确提出了“拓宽管理领域,增强预算约束,强化政府调控”的理财思路,按照分步实施的方法,实行内外并重、收支兼管的综合预算管理模式。同时,在综合预算的基本框架下,改进了零基预算、部门预算和复式预算的编制方法。初步确立了财政综合预算管理体系,增强了政府对地方财力的综合调控能力。第一步,从1995年起,对政府
In 1994, Xiaoshan City, Zhejiang Province, proposed to establish a “big fiscal” concept and to restore the comprehensive financial management functions of the government’s financial resources to the problems of budgetary management, such as the division of internal and external budgetary funds within and outside the budget, the departmental fragmentation, and the unreasonableness of government financial resources. In the financial sector, the Bank explicitly proposed the financial management thinking of “broaden the management field, enhance the budgetary constraints and strengthen the government regulation and control”, and implement a comprehensive budget management mode that takes both internal and external considerations into account and in line with the step-by-step implementation method. In the meantime, under the basic framework of the integrated budget, the preparation methods for zero-based budgeting, departmental budgeting and multi-budgeting have been improved. Initially established a comprehensive financial budget management system and enhanced the government’s overall ability to control local financial resources. The first step, from 1995, to the government