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全口径预算管理是中国财政预算管理体制实践过程中出现的特有名词,其产生与我国预算外、制度外政府收支的存在与发展是分不开的。为规范预算外、制度外政府收支而实施的一系列制度变革,反映了中国全口径预算管理改革的进程。政府预算改革应使目前“预算外财政专户”管理正式进入到法制性预算内管理,深化“收支两条线”的资金管理手段、推进国库集中收付,形成完整地接受人大的审批和监督的政府财政预算体系,把原本介于法定预算与“预算外”之间的模糊管理、模糊称呼的“预算外财政专户”正式纳入“预算内”。
The full budgetary budget management is a peculiar noun appearing in the practice of China’s fiscal budget management system. Its occurrence is inseparable from the existence and development of the revenue and expenditure of the government outside the budget in China. A series of institutional changes implemented to regulate the government budget and out-of-government revenue and expenditure reflect the process of China’s budgetary reform. The reform of the government budget should enable the current “extra-budgetary financial special accounts” management to formally enter the legal budget management, deepen the “two lines of revenue and expenditure” management of funds, and promote treasury centralized payment, the formation of a complete acceptance People’s Congress approval and supervision of the government budget system, the original budget between the statutory budget and “extra-budgetary ” between the fuzzy management, fuzzy call “extra-budget financial accounts ” into the "budget .