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从2000年开始,我国在中央四个部门试行编制部门预算,经过十多年的改革发展,现已建立了一套比较科学、规范的预算管理体系。2015年1月1日实施的新《预算法》,对预算的编制、核查、批复、监督及预算的执行和调整都做出了严格的规范。本文从基层工作经验出发,客观分析了新形势下行政事业单位预算管理的现状,并在此基础上提出了相应的改进措施。
Since 2000, our country has piloted departmental budgets in the four departments of the Central Government. After more than 10 years of reform and development, our country has established a relatively scientific and standardized budget management system. The new Budget Law, implemented on January 1, 2015, sets strict standards for budget preparation, verification, approval, supervision and budget implementation and adjustment. Based on the work experience of the grass-roots units, this paper objectively analyzes the current situation of the budget management of the administrative units in the new situation and puts forward the corresponding improvement measures.