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财政部于2001年7月分别印发的“基本支出预算”和“项目支出预算”两个管理办法(刊登在本刊2001年第10期),经过一年的试行情况进行了修改和补充。修订后的这两个管理办法,即《中央本级基本支出预算管理办法》(试行)和《中央本级项目支出预算管理办法》(试行)(刊登在本刊2002年第8期),为使广大财政财务干部学习、理解、执行这两个管理办法,本刊特设预算编制改革讲座,请财政部预算司的专家撰写讲稿。整个讲座分三讲:一是修订《两个办法》主要内容的说明;二是关于2003年基本支出预算的编制问题;三是关于2003年项目支出预算的编制问题。从本期起,将陆续刊登,敬请读者关注。
In July 2001, the Ministry of Finance separately issued the “Basic Expenditure Budget” and “Project Expenditure Budget” two management measures (published in the 10th Issue of 2001), which were revised after one year of trial implementation And added. These revised two management measures, namely, the Administrative Measures on Basic Expenditure Budget at the Central Government Level (for Trial Implementation) and the Administrative Measures on Expenditure on Project Expenses at the Central Level (for Trial Implementation), published in Issue No. 8, 2002, are So that the majority of financial and financial cadres to learn, understand and implement these two management methods, publication of special budget reform lectures, please the Ministry of Finance budget experts write speeches. The whole lecture is divided into three parts: First, to amend the explanation of the main contents of the “Two Measures”; second, to compile the basic expenditure budget for 2003; and thirdly, to compile the 2003 expenditure budget for the project. Starting from this issue, will be published one after another, please readers attention.