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部门预算改革是加强财政管理,优化财力资源配置,促进依法理财,从源头上预防和治理腐败的重要措施。我国部门预算改革推行近十年来,中央和地方积极探索,从上到下,由点到面,稳妥进行,一个管理职责明晰、预算程序规范、编制方法科学、决策过程透明、技术手段先进、与公共财政体制相适应的部门预算管理制度体系和运行机制已经初步建立。但由于财政改革涉及到各方面的利益调整、改革过程中遇到许多阻力和困难。对照科学发展观和构建公共财政体系的要求,部门预算还存在一些需要认真解决的问题。
The departmental budget reform is an important measure to strengthen financial management, optimize the allocation of financial resources, promote wealth management according to law and prevent and control corruption from the source. In the last ten years since the implementation of the departmental budget reform in our country, the central and local governments have actively explored them from top to bottom, from point to face, and conducted them smoothly. They have a clear management responsibility, a standardized budgetary procedure, a scientific method of preparation, a transparent decision-making process and advanced technical means. Public finance system to adapt to the departmental budget management system and operating mechanism has been initially established. However, as the fiscal reform involves various aspects of interest adjustment, many obstacles and difficulties have been encountered in the process of reform. In contrast with the requirements of the scientific concept of development and the construction of a public financial system, there are still some problems that need to be seriously solved in the departmental budget.