论文部分内容阅读
《预算法》规定,各级预算由本级政府组织执行,具体工作由本级政府财政部门负责。但是各部委、各地方政府未能按时完成年初预算支出的案例屡见不鲜,结果出现“突击花钱”的现象。本文从预算执行缓慢的现状入手,揭示造成的财政浪费和财政常年结余累积,重点分析其原因为预算审批、管理、监督,以及时间安排方面的问题,试图提出相关建议,帮助解决痼疾。
The Budget Law stipulates that the budgets at all levels should be implemented by the government at the corresponding level and the specific work undertaken by the finance department at the corresponding level. However, the frequent failure of ministries and commissions and local governments to complete the budget of the beginning of the year on a regular basis has resulted in the phenomenon of “surprise spending”. Starting with the slow implementation of the budget, this paper reveals the financial waste and the accumulation of financial year-round balances. It analyzes the reasons for budget approval, management, supervision and scheduling, and tries to put forward suggestions to help solve the chronic diseases.