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日前,为深化预算制度改革,加强预算管理,实现预算管理的科学化、精细化,财政部出台了《关于进一步加强预算执行管理的通知》(以下简称《通知》)。这被称为是剑指预算管理弊端痼疾的新举措。近年来,随着部门预算、国库集中收付、政府采购等公共财政改革的深入推进,我国预算管理水平不断提高。但预算管理中的重分配、轻管理等痼疾仍未得到根本解决。为全面提升预算管理水平。财政部下发了这一《通知》。《通知》中明确提出“建立事前事中事后一体化的预算执行动态监控机制”等要求。这些为各级财政监督机构积极开展预算监督指明了方向。近年来,预算制度的改革既为加强财政监督提供了条件,更对进一步加强财政监督提出了要求。为此,各级财政监督机构积极开展预算监督。这些监督机构是如何寻找切入点开展预算监督的?成效如何?今后一段时期应如何开展预算监督?本期将对财政监督机构开展预算监督情况进行专题讨论。
Recently, in order to deepen the reform of the budget system, strengthen the budget management and realize the scientific and meticulous budget management, the Ministry of Finance promulgated the “Notice on Further Strengthening the Budget Implementation Management” (hereinafter referred to as the “Notice”). This is known as a new move in the shortcomings of the sword budget management. In recent years, with the deepening of public finance reform such as the departmental budget, centralized treasury collection and payment, and government procurement, China’s budget management has been continuously improved. However, red tape such as redistribution and light management in budget management has yet to be fundamentally resolved. To improve the overall level of budget management. Ministry of Finance issued this “notice.” The Circular clearly stipulates the requirement of establishing a dynamic monitoring mechanism for budgetary implementation of ex ante and post-facto integration. These pointed out the direction for the financial supervisory agencies at all levels to actively carry out budget supervision. In recent years, the reform of the budget system has not only provided the conditions for strengthening financial supervision, but also put forward the requirements for further strengthening financial supervision. To this end, financial supervision agencies at all levels to actively carry out budget supervision. How do these supervisory agencies find entry points for budget supervision? How effective are they? How should they carry out budget supervision in the coming period? This issue will hold a special discussion on budget supervision conducted by financial supervisory agencies.