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部门预算是编制政府预算的一种制度和方法,由政府各个部门编制,反映政府各部门所有收入和支出情况的政府预算。部门预算的实施,严格了预算管理,增加了政府工作的透明度,是防止腐败的重要手段和预防措施之一,是当前财政改革的重要内容。而每到年底,市政马路挖掘机发出的“哐哐哐”声显示着一片繁华,刷漆工翻上翻下“刷刷刷”声音使得平日破旧的楼房焕然一新……,突击花钱这个词每到年底又成热门词语。本文试图从现象中寻找本质,浅析当前行政事业单位在部门预算支出执行过程中存在的问题,并从源头分析原因,提出解决办法。
The departmental budget is a system and method for compiling the government budget. It is compiled by various government departments and reflects the government budget for all income and expenses of various government departments. The implementation of departmental budgets, strict budget management and increased transparency of government work are both important measures and preventive measures to prevent corruption and are an important part of the current fiscal reform. And by the end of each year, the “哐 哐 哐” sound from the municipal road excavators showed a bustling, brushed paintbrush turned upside down. The word is a popular term by the end of each year. This article tries to look for the essence from the phenomenon, analyze the problems existing in the implementation of the departmental budgetary expenditures in the current administrative institutions, and analyze the causes from the source and put forward the solutions.