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从2004年起,湖北省襄樊市市直所有行政部门开始推行部门预算改革,并按以下7条原则编制部门预算,实现了一个部门一本预算:一是综合预算的原则,即统筹预算内外财力,将所有预算内、外收入,政府性基金,事业收入,经营性收入和其他收入等,全部纳入部门预算,统一编制、统一管理。对机关行政事业的预算外收入,全部纳入预算,全额上缴国库。支出由财政按部门履行职能的需要核定。差额预算单位和学校、医院、剧团等事业收入为主、财政补助为辅的事业单位,暂不实行部门预算,其预算外收入全额纳入财政专户管理,并全额返还。二是优先
Since 2004, all administrative departments in Xiangfan City, Hubei Province, have started the implementation of departmental budget reform and formulated departmental budgets in accordance with the following seven principles. This has resulted in a departmental budget: First, the principle of an integrated budget, that is, to coordinate the internal and external budgetary resources, All internal and external budget revenues, government funds, business income, operating income and other income, all included in the departmental budget, unified preparation, unified management. The extra-budgetary revenues of the administrative organs of the government are fully included in the budget and turned over to the state treasury in full. Expenditure is financed by the need of departments to perform their functions. The budgetary unit and schools, hospitals, theaters and other business-based income, supplemented by financial subsidies to institutions, the temporary implementation of departmental budgets, extra-budgetary revenues into full account of financial management, and a full refund. Second, priority