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一、水利科研单位预算管理形式的改革水利科研单位的预算管理,经历了不断发展、逐步完善的过程,即以下三个阶段: 1.财政直接管理,统收统支阶段(从建国到党的十一届三中全会以前) 科研单位作为行政事业单位的一部分,预算由财政直接管理,实行各主管部门财务司(局)对财政部负责,各科研单位对主管部门财务司(局)负责的管理体制,实行严格的预、决算,编制执行预算,经审批后执行。实行单一的全额预算管理形式。即总额控制、结余上缴、预算外收入大部分上缴国家,小部分分成留用的办法。这种管理形式的弊病是管的过死、过细,无法调动科研单位的增收节支的积极性。
First, the reform of budget management of water conservancy scientific research units The budget management of water conservancy scientific research units has undergone a process of constant development and gradual improvement, namely the following three stages: 1. Fiscal direct management, unified revenue and expenditure (from the founding of the country to the party Before the Third Plenary Session of the Eleventh Central Committee) As a part of the administrative institutions, scientific research units have their budgets managed directly by finance, and the financial department (bureau) of each competent department is responsible to the Ministry of Finance. Each scientific research unit is responsible to the financial department (bureau) of the competent department. The management system implements strict pre- and final accounts and prepares the implementation budget, which is implemented after approval. Implement a single full budget management form. That is, the total amount of control, balances and overpayments, most of the extra-budgetary revenues are turned over to the state, and a small part is divided into retained methods. The drawback of this form of management is that the management is too dead and too detailed to mobilize the enthusiasm of the research institutes for increasing revenues and reducing expenditures.