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2001年7月,国家财政部制定了《中央部门项目支出预算管理试行办法》,并于当年正式实施,这是预算管理体制的一项重大改革。笔者通过预算编制工作,对项目支出预算编制有了理解,下面就如何做好项目支出预算的编制谈几点认识。1 原预算管理方式的不足 原预算编制方法已不能适应经费管理和经济发展的要求,直接影响了国家对宏观经济的管理。其主要表现:第一、预算编制工作滞
In July 2001, the Ministry of Finance formulated the “Provisional Measures on Project Budget Expenditure Management in the Central Government” and formally implemented the same year. This is a major reform of the budget management system. The author through the budget preparation work on the preparation of the project expenditure budget has an understanding of how to do a good job in the preparation of the project expenditure budget to talk about some understanding. 1 Inadequacy of the original budget management method The original budget preparation method has been unable to meet the requirements of fund management and economic development, and has a direct impact on the state’s management of the macro economy. Its main performance: First, the budget preparation work lag