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为深化预算管理制度改革,规范财政预算管理行为,遵循制权、制衡、制约和公开、透明、科学的原则,财政部门正在积极构建预算编制、执行、监督“三分离”的预算运行机制,以切实强化部门预算管理,不断提高依法理财水平,维护财经纪律,促进廉政建设。监督检查机构作为专司财政监督的职能部门,如何对部门预算编制、执行实施监督?本文就这一问题提出一些浅显看法。
In order to deepen the reform of the budget management system, standardize the budget management practices, abide by the principles of ownership, checks and balances, constraints and openness, transparency and science, the financial departments are actively constructing the budget operation mechanism for budgeting, implementing and supervising the “three separate” We will earnestly strengthen departmental budget management, constantly improve the level of financial management according to law, maintain the financial and economic discipline, and promote the building of an honest and clean government. As a functional department specialized in financial supervision, how to supervise and inspect the department’s budget preparation and implementation? This article makes some simple observations on this issue.