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部门预算改革中的问题探析与对策建议
引用本文:马云峰,孔欣.部门预算改革中的问题探析与对策建议[J].辽东学院学报(社会科学版),2003(3):19-21.
作者姓名:马云峰  孔欣
作者单位:辽宁财政高等专科学校,辽宁,丹东,118001
摘    要:部门预算改革是预算管理的革命,它触及方方面面的利益关系,是一项艰巨而复杂的系统工程。在目前的改革实践中,存在着诸多问题,如法治化问题、财权冲突问题、预算定额难问题、技术手段与编制方法问题等等。这些问题要得到有效的解决,必须统一思想、提高认识,加强政府领导,强化人大监督,提高编制人员素质,加强预算的基础工作,加快技术攻关,构建新型的部门预算运行管理机制,抓紧做好预算法律法规、相关法律法规、行政事业单位财会制度的修订和加快推行国库集中支付制度的配套性改革。

关 键 词:部门预算  问题探析  对策建议
文章编号:1008-2751(2003)03-0019-03
修稿时间:2003年5月8日

Probe into the Problems of Departmental Budget Reform and Suggested Countermeasures
Abstract:Departmental budget reform, a revolution of budget management which involves various relations of benefit, is a difficult and complex systematic project. There exist many problems in the present practices of reform such as legal system, financial & power conflict difficulties in quoting budget, technical means and establishing methods and so on. To solve these problems effectively, we must unify ideology, raise cognition, strengthen governmental leadership, intensify the supervision by the People's Congress, improve the quality of establishing staff, solidify the basic work of budget, quicken technic improvement, construct new type of managerial mechanism of departmental budget operation, quickly revise the budget laws &. regulations, related legal rules, the finalcial system of administrative and institutional units and carry out the necessary reform of collective payment from the national treasury.
Keywords:departmental budget  problem probe  suggested countermeasurc
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