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一、着眼制度创新,构建与新形势相适应的单位预算管理模式单位预算改革要适应复式预算、零基预算、部门预算、综合预算的要求,要着眼制度创新,重点抓好以下几方面的工作。 1.预算内容应完整。年度预算应实行综合预算。综合预算是指军队各项经费的收支,包括正常经费、国家(地方)专项经费、预算外经费等纳入预算统筹安排,综合平衡而编制的全面反映部队经费收支活动的一种预算。实行综合预算制度,编制军队综合预算,对军队所有经费收支进行综合预算管理,一是严格了财务监督控制,解决了一些经费脱离
First, focus on institutional innovation, construction and the new situation suited to the unit budget management model Unit budget reform to adapt to double budgets, zero-based budgets, departmental budgets, integrated budget requirements, we should focus on institutional innovation, focusing on the following aspects of the work . 1. The budget should be complete. The annual budget should be integrated budget. The comprehensive budget refers to a budget that comprehensively reflects the revenue and expenditure of the army’s funds and expenditures, which are compiled and consolidated by the general budget, including regular budget, special funds of the state (local) and extrabudgetary funds. To implement an integrated budget system, formulate a comprehensive military budget, and conduct comprehensive budgetary management on all expenditures and expenditures of the military. First, strict financial supervision and control have been implemented and some funds have been separated