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预算执行信息是宏观经济管理的重要参考对象,没有准确、及时、全面的预算执行信息就不可能正确把握财政运行的基本情况。在社会经济发展和财政各项改革对预算执行信息提出更高要求的背景下,目前的预算执行信息日益显露出局限性,建立一个全面、准确、详细反映所有财政收支情况的信息系统十分必要。本文对如何建立地方财政预算执行信息系统做一些理论探讨。
Budget execution information is an important reference for macroeconomic management, and it is impossible to correctly grasp the basic situation of financial operation without accurate, timely and comprehensive budget execution information. Under the background that the socio-economic development and financial reforms place higher demands on the budget execution information, the current budget execution information has become more and more revealing its limitations. It is imperative to establish a comprehensive, accurate and detailed information system that reflects all the financial revenues and expenditures in detail . This article makes some theoretical discussions on how to establish a local budget information system.