论文部分内容阅读
经过多年来的实践与发展,部门预算工作逐步完善,基本支出预算形成了较为科学规范的定员定额标准体系、费用支出体系,但对于占财政支出相当大比重的项目资金的预算管理却一直存在着没有量化审核指标、审批管理人为影响较大、项目设立随意性强等方面的问题,直接影响了财政预算的约束力和执行力。因此,为进一步规范财政项目资金管理、提高财政资金使用效益,有必要建立一个管理科学化、规范化的部门预算经常性项目库。
After years of practice and development, the departmental budgetary work has been gradually improved and the basic expenditure budget has formed a more scientific and standardized quota system and a system of expenses and expenses. However, the budgetary management of project funds, which account for a large proportion of the financial expenditure, has always existed There is no quantified audit indicators, examination and approval managers are more influential, the project set up arbitrarily strong and other issues, a direct impact on the financial budget binding and execution. Therefore, in order to further standardize the financial management of financial projects and improve the efficiency of the use of financial funds, it is necessary to establish a scientific and standardized departmental budget regular project database.