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我曾经在四川省财政厅预算处从事财政总预算会计和综合预算管理的具体工作,2002年四川省人大常委会预算工作委员会成立后,又开始从事财政预算审查监督方面的一些具体工作。在这十多年时间里,不论是从事预算管理还是从事预算审查监督工作,我痛切地感到,在预算管理改革不断深化的今天,已经实施近十年的预算法存在许多问题,迫切需要重新修订。下面结合工作实际,谈一谈我的看法。1约束内容缺乏完整性按照预算法第七十六条规定,预算外资金管理办法由国务院另行规定,表明预算法只对预算内资金进行约束,而没有将预算外资金作为政府宏观调控财力来使用,这就使得预算外资金长期游
I once worked in the budget department of Sichuan Provincial Department of Finance engaged in the general work of budget accounting and general budget management. After the establishment of the Budget Working Committee of the Sichuan Provincial People’s Congress Standing Committee in 2002, I started to carry out some specific tasks in the budgetary budget review and supervision. In these more than 10 years, whether engaged in budget management or budget review and oversight, I feel sadly that with the continuous deepening of budget management reform, there have been many problems in implementing the budget law in the recent 10 years and there is an urgent need to revise it . The following combination of practical work, to talk about my opinion. 1 Constraints Lack of Integrity According to Article 76 of the Budget Law, the Measures for the Management of Extra-budgetary Funds shall be separately formulated by the State Council, indicating that the budget law only binds the funds within the budget without using the extra-budgetary funds as the government’s macro-control financial resources , Which makes long-term travel extrabudgetary funds