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近年来,随着公共财政体系建设的推进,财政预算监督及公开工作取得了较大进展,但仍然存在一些突出的问题。一是预算编制不够完整,存在“监督不全”的问题。目前的预算编制体系尚不完整,还不能实现对预决算的全口径监督。虽从2007年开始试编国有资本经营预算,2010年开始试编社会保险基金预算,但与公共财政预算、国有资本经营预算、政府性基金预算和社会保障预算组成的有机衔接、完整统一的政府预算体系还有较大差距。此外,预算管理中一些长期存在的问题仍然存在,如预算超收收入使用情
In recent years, with the progress of the construction of the public finance system, great progress has been made in supervision and public finance of the budget, but there are still some outstanding problems. First, the budget preparation is not complete enough, there is “inadequate supervision ” issue. The current budgeting system is still not complete, and the full caliber supervision on the budget can not be realized. Although the state-owned capital management budget has been trial-run since 2007, the social insurance fund budget has been tried out in 2010, but it has a complete and unified government with the public finance budget, the state-owned capital management budget, the government fund budget and the social security budget. There is still a big gap between the budget system. In addition, some long-standing problems in the budget management still exist, such as excessive budgetary revenue usage