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(一)中央企业预算编制存在的问题1、预算编制延续时间过长。由于大部分中央企业的管理级次较多,在拿到国资委分解的指标任务后,再层层分解给成员企业,然后各企业上报预算并汇总合并,经预算委员会审核后,完成第二次预算调整。这样,整个过程延续的时间较长,影响了预算的编制效率。2、预算指标体系的构成有待完善。国资委制订的经营目标中有许多比例指标,而中央企业需要经过许多成员单位的汇总才能够得出经营结果,对比例性指标的控制就成为一个关键性因素,尤其是分子或分母中因素较多的指标的控制难度更大。另外,国资委的经营目标体系与中央企业控制各成员单位的指标体系不尽一致,这样,对成员企业分解哪些指标,
(A) the central business problems in the preparation of the budget 1, the preparation of the budget for too long. As most central SOEs have more management levels, they are further decomposed into member enterprises after they are tasked with the indicators decomposed by SASAC. Afterwards, all the enterprises report their budget and are merged together. After being reviewed by the budget committee, the second time Budget adjustments. In this way, the whole process lasted longer, which affected the efficiency of budget preparation. 2, the composition of the budget index system needs to be improved. There are many proportional indicators in the business objectives set by the SASAC. However, the central enterprises need to get the result of the operation through the aggregation of many member units. The control of the comparative indicators becomes a key factor, especially in the numerator or denominator Control of more indicators more difficult. In addition, SASAC’s operating objective system and the central enterprises to control the various member units of the index system is not consistent, so that the decomposition of the member enterprises which indicators,