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军队自2001年起,依据《军队预算编制改革实施方案》,按照分类预算、零基预算、细化预算和综合预算的要求,进行了一系列的预算改革,但从军队预算的编制、执行现状来看,预算的编制程序和方法仍存在诸多弊端。本文首先简单介绍了部门预算的内涵,接着对军队推行部门预算进行可行性分析,最后针对军队现状提出推行部门预算的构想。
Since 2001, the army conducted a series of budget reforms in accordance with the “Plan for the Reform and Preparation of the Military Budgeting System” in accordance with the requirements of classified budgets, zero-based budgets, detailed budgets and comprehensive budgets. However, judging from the current state of military budget preparation and implementation, From the point of view, there are still many drawbacks to the budget preparation process and method. This article first briefly introduces the connotation of the departmental budget, then analyzes the feasibility of the departmental budget implementation in the army and finally proposes the concept of implementing the departmental budget in view of the current situation of the military.