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部门预算、国库集中支付制度和政府采购制度是我国财政支出管理中的三项核心制度。三项制度虽各有侧重,但相互配合、相互促进、联动发展。充分运用三项制度的内在联系,建立科学、合理、现实的协调机制;并在此基础上创新财政监督机制,建立健全事前审核、事中监控和事后检查和评价相结合的财政监督运行机制,具有重要的理论及现实意义。
The departmental budget, centralized treasury payment system and government procurement system are the three core systems in China’s fiscal expenditure management. Although the three systems have their own focus, they complement each other, promote each other and develop together. Make full use of the internal relations of the three systems and establish a scientific, rational and realistic coordination mechanism; and on this basis, innovate the financial supervision mechanism and establish and improve the operational mechanism of financial supervision that integrates ex ante review, incident monitoring and ex post inspection and evaluation, Has important theoretical and practical significance.