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1999年,财政部提出了《关于改进2000年中央预算编制的意见》,开始着手实施部门预算改革。在此改革过程中,我国还同时进行了国库集中支付改革和收支两条线改革。2004年财政部又启动了财政拨款结转结余资金管理工作。我国的预算体制不断完善,建立了“二上二下”的基本流程。但随着改革的深入,出现了一些值得我们探讨和解决的问题。文章指出这些问题并提出了对策。
In 1999, the Ministry of Finance put forward the “Opinions on Improving the 2000 Central Government’s Budget Planning” and started to implement the departmental budget reform. In this process of reform, China also carried out the reform of treasury centralized payment and the reform of both income and expenditure lines. In 2004, the Ministry of Finance started the management of the balance of funds carried over from the financial appropriation. China’s budget system has been continuously improved, and established the basic process of “second to second place”. However, with the deepening of the reform, some problems worthy of our discussion and resolution have emerged. The article pointed out these problems and put forward countermeasures.