论文部分内容阅读
部门预算是编制政府预算的一种制度和方法,由政府部门依据国家有关法律及其履行职能需要编制,反映部门所有收入和支出情况的综合财政计划。部门预算改革是否科学、合理,直接关系到财政资金分配和使用的公平与效率,也关系到国家机器正常运转和各项事业顺利发展。自1999年我国部门预算采取中央先行突破、地方逐步推进的做法以来,取得了一系列成效。但是,从中央部门来看,还存在一些问题需要进一步完善。
The departmental budget is a system and method for compiling the government budget. The departmental government prepares an integrated financial plan that reflects all the departmental income and expenditures in accordance with the relevant state laws and their functions. Whether departmental budget reform is scientific and reasonable is directly related to the fairness and efficiency of the allocation and use of fiscal funds and the normal operation of the state machinery and the smooth development of various undertakings. Since the departmental budget of our country adopted the breakthrough made by the central government in 1999 and the local step-by-step promotion, a series of achievements have been made. However, judging from the central authorities, some problems still need to be further improved.