论文部分内容阅读
黑龙江省哈尔滨市和陕西省鄠县行政经费实行了预算包干办法,以适当扩大单位的财政权限和责任,充分发挥单位财务管理的积极性。哈尔滨市的办法是:一方面规定单位在保证执行核定的预算指标数字范围内,除人员经费以外有调剂权限;另一方面,单位在执行原预算发生增加收入和节约支出或结余经费时,可以扩大必办事业;对于核定预算的内容,也可在保证必办事业的条件下,根据事业需要的实际情况,灵活使用。鄠县单位预算实行包干的办法是:
Heilongjiang Province, Harbin and Shexian County in Shaanxi administrative budget implementation of the package approach, in order to expand the unit’s financial authority and responsibility, give full play to the enthusiasm of the unit’s financial management. Measures of Harbin Municipality are as follows: On the one hand, the units that stipulate that the units have the right of adjustment other than the personnel expenses within the range of the budget targets approved for implementation of the budget; on the other hand, the units may, in the implementation of the original budget, increase their revenues and save expenditures or balances, Expand the necessary business; for the approved budget content, but also under the conditions of promised business, according to the actual needs of the business, flexible use. Pixian unit budget package approach is: