论文部分内容阅读
近几年,财政在支出管理方面陆续采取了一些重大改革措施,主要是推行以部门预算、国库集中支付和政府采购为核心的支出管理制度。这些改革在规范财政支出程序、减少资金周转环节、提高资金使用效率等方面发挥了积极作用。但是,随着改革逐步深化,财政支出管理也显露出一些深层次的问题,如支出刚性增长、结构不合理、收支矛盾紧张等等,引起各级财政的普遍关注。进一步深化财政支出改革,缓解财政困难,更好地发挥财政在改革和发展中的职能作用,是当前各级财政的一项重要任务。
In recent years, the finance department has successively taken some major reform measures in the area of expenditure management, mainly by implementing the expenditure management system centered on departmental budgets, treasury centralized payment and government procurement. These reforms have played an active role in regulating the procedures for fiscal expenditures, reducing the flow of funds and improving the efficiency of the use of funds. However, with the gradual deepening of the reform, the financial expenditure management has revealed some deep-rooted problems, such as the rigid growth of expenditure, the irrational structure, the contradiction between revenues and expenditures, etc., which have aroused widespread public concern at all levels of finance. Further deepening the reform of fiscal expenditure, alleviating financial difficulties and giving full play to the role of finance in reform and development is an important task of the current finance at all levels.