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本文首先论述了目前我国预算编制中存在的问题 :编审时间不合理 ;编制方法和收入科目划分不科学 ;编制法规不完善。进而提出了 :实行标准周期预算制度 ;采用“标准收入测算”、“零基预算”、“绩效预算”等科学预算编制方法 ;构建科学合理的政府预算收支科目体系 ;重塑预算编审组织系统 ,统一预算分配权 ;完善预算编制法律、法规 ,五项对策建议。
This article first discusses the current problems in our country’s budget preparation: editing time is unreasonable; preparation method and income subject division unscientific; the preparation of laws and regulations is not perfect. Then put forward: the implementation of the standard periodic budget system; using “standard income measurement”, “zero-based budget”, “performance budget” and other scientific budgeting methods; to build a scientific and rational system of government budget receipts and expenditures; , Unified budget allocation rights; improve the budget preparation laws and regulations, five countermeasures and suggestions.