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《国务院关于深化预算管理制度改革的决定》提出,按经济分类公开政府预决算和部门预决算。2014年8月修订的《中华人民共和国预算法》也要求预算草案“按其经济性质分类,基本支出应当编列到款”;在决算草案中“一般公共预算支出应当按其功能分类编列到项,按其经济性质分类编列到款。”为更好推进财政改革进程,2015年下半年全国各级财政就启动了经济分类决算试编的探讨,并将具体试编工作结合到2015年度
The Decision of the State Council on Deepening the Reform of Budget Management System proposed that the government budget and departmental budget should be disclosed in economic terms. The Budget Law of the People’s Republic of China revised in August 2014 also requires that the draft budget “be classified according to the nature of its economy and the basic expenditures should be included in the draft funds.” In the draft final accounts, “general public budget expenditures should be categorized by their functional classification According to the classification of their economic nature, they are included in the appropriations. ”In order to better promote the fiscal reform process, in the second half of 2015, the government of all levels of finance started the discussion on the compilation of final accounts for economic categories and integrated the specific trial-making work into 2015 year