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我国行政单位的部门预算是我国在市场经济条件下实行财政预算管理的基本表现模式,在一定程度上反映了政府的财政宗旨,是政府重要的政策工具之一,为政府制定方针,政策和方向提供了一定的指标性工具。因而,鉴于以上状况,本文提出应该尽快根据新情况新问题来改革现行的单位部门预算工作,以期建立起一套科学可行可靠的现代化的部门预算制度和体系。
The departmental budget of the administrative units in our country is the basic mode of performance of our country’s budgetary budget management under the conditions of a market economy. To a certain extent, it reflects the financial purposes of the government and is one of the important policy tools of the government. It formulates guidelines, policies and directions for the government Provided some indicator tools. Therefore, in view of the above situation, this paper proposes that the current budgetary work on unit department should be reformed according to new situations and new problems as soon as possible with a view to establishing a scientifically feasible and reliable modern department budget system and system.