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在新制度经济学环境下,我国政府部门预算支出管理体系被赋予了新的内涵与形式,这就要求在对其进行发展与完善的过程中,要进行不断的探索。政府部门的预算支出管理制度是合理控制政府部门预算管理的一种手段,是符合我国现代化市场发展方向的重要方法,对于政府支出的控制有着十分重要的影响。新形势下的预算支出管理兼具市场经济与计划经济两种经济体制的特性,是我国在不断的发展过程中需要进行重点控制的内容。本文在了解政府部门预算支出管理制度的含义的基础上,在基础交易成本理论与制度变迁理论支撑下,对政府部门预算支出管理制度的改革路径进行分析。
Under the new institutional economics environment, the budget expenditure management system of our government department has been given new connotation and form, which requires constant exploration in its development and improvement process. The government budget expenditure management system is a means to reasonably control the budget management of government departments and is an important method that is in line with the development direction of China’s modern market. It has a very important influence on the control of government expenditures. The budget expenditure management under the new situation has the characteristics of both the market economy and the planned economy. It is the key content that our country needs to control during the continuous development. On the basis of understanding the meaning of the budget expenditure management system of the government department, this paper analyzes the reform path of the budget expenditure management system of the government department under the support of the theory of basic transaction costs and the institutional change theory.