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政府部门预算采取的编制方法主要有基数预算、零基预算、绩效预算。我国部门预算改革实践表明单独采用一种预算编制方法不能满足实际需要,必须结合实际情况综合采用各种方法。本文以湖南省保靖县为例来谈谈如何综合利用各种编制方法的优势来完善县级部门预算编制方法。
Government departments to adopt the preparation of the budget mainly base budget, zero-based budget, performance budget. The practice of the departmental budget reform in our country shows that adopting a budget preparation method alone can not meet the actual needs and various methods must be integrated according to the actual situation. In this paper, Baojing County in Hunan Province as an example to talk about how to comprehensively use the advantages of various methods to improve the preparation of county-level department budgeting methods.