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我省的部门预算改革起步较早。通过几年逐步的完善、深化,初步建立起了符合山西省情的部门预算编制体系,进一步规范了部门预算管理,提高了预算分配的透明度,强化了预算执行的约束力。目前,省级和市一级已全面实行了部门预算,县(区)一级部门预算改革覆盖面达到了70%。我省部门预算改革的做法与经验,概括起来讲主要体现在十个方面:一、打破预算内外资金界限,初步实行了综合财政预算将预算内外资金均作为政府可支配的财政资源,统筹安排部门的支出。预算外资金由财政按20%调控后,与预算内资金统筹安排。即各单位的支出首先由其调控后的预算外资金安排(扣除与预算外收费相关的成本性、补偿性支出),预算外资金安排不足的,再由预算内资金安排,除学校、医院等公益性、半公益性单位外,其余单位
The departmental budget reform in our province started earlier. Through years of improvement and deepening, a departmental budgeting system has been initially established that is in line with the conditions of Shanxi Province, further standardizing departmental budget management, enhancing the transparency of budget allocation and strengthening the binding power of budget execution. At present, the departmental budget has been fully implemented at the provincial and municipal levels, and the coverage of the budget reform at the county (district) level has reached 70%. The practice and experience of budget reform in the department of our province can be summed up in ten aspects: First, to break the boundaries between the budgetary internal and external funds and initially implement the comprehensive budget Put the budgetary funds both inside and outside the budget as the government’s financial resources, Expenditure. Extra-budgetary funds are subject to 20% control by the government and make overall arrangements with the budgetary funds. That is, the expenditure of each unit is controlled by the extra-budgetary funds (excluding the cost and compensatory expenses related to extra-budgetary fees) after the regulation and control. If the budgetary funds are insufficiently arranged, the budgetary funds will be used to allocate funds to schools, hospitals, etc. Public welfare, semi-public welfare units, the remaining units