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地方财政预算在各方面进行了大量的探索与改革,但编制粗放、执行乏力、变更随意和资金使用低效现象仍相当突出。主要原因在于:相关管理制度不完善、评价考核机制不健全及财政审计监督受局限等。为进一步加强地方财政预算管理,要加强预算编制改革,建立起编制、执行和监督相分离的科学化、规范化、绩效化的预算运行机制。
The local budget has conducted a great deal of exploration and reform in all aspects. However, the extensive preparation, weak execution, random changes and inefficient use of funds are still quite prominent. The main reason is: the relevant management system is not perfect, evaluation and evaluation mechanism is not perfect and financial audit supervision is limited. In order to further strengthen local budget management, budget reform should be strengthened to establish a scientific, standardized and performance-based budget operation mechanism that is separate from preparation, implementation and supervision.