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一、公共财政支出监督的主要内容1.对部门预算的监督。对部门预算的监督是公共财政支出监督的前提和重要内容。①加强对部门预算编制的监督。一是细化预算科目,增强预算透明度,减少随意性;二是结合部门预算和政府采购制度的逐步推行,以及转移支付制度的逐步规范,研究制定科学合理的定额标准,据实测算和安排支出基数,增强科学性;三是将部门预算所有的支出落实到具体的项目上;四是在预算编制的每一个环节制定具体的操作规章或办法,再按法定程序报请审核或审议,加强规范管理。②加强对部门预算执行的监督。一是建立统一的
First, the main contents of public expenditure supervision 1. The departmental budget supervision. The supervision of departmental budgets is the prerequisite and important part of public expenditure supervision. ① strengthen the supervision of departmental budgeting. First, we should refine the budget subject, enhance the budget transparency and reduce the randomness. Second, combine the gradual implementation of the departmental budgeting and government procurement system and the gradual norms of the transfer payment system, study and formulate scientific and reasonable quotas to calculate and arrange expenditures Thirdly, all expenditures in departmental budgets should be implemented on specific projects. Fourthly, specific rules and regulations should be worked out in every aspect of budget preparation, and submitted for review or deliberation according to legal procedures to strengthen standardized management . ② strengthen the departmental budget implementation supervision. First, establish a unified