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1.改进预算编制方法。关键是要解决四个 问题:(1)明确各级政府预算科学的公用经费定 额标准。每年末,上一级政府应根据相关政策和 来年工作重点,确定相应的预算定额,以确保各 级政府预算中法定项目支出和其他项目支出结 构的合理性。(2)把非税收入的征收纳入收费 局统一征管,职能像税务部门一样,部门只有执 法、处罚权,没有收费权。这样,才能真正将非税 收入纳入部门预算编制。(3)严格按照部门预 算的要求,尽量细化预算支出项目,明确支出类 型和支付方式。(4)提前预算编制和审批时间 与预算执行同步,以确保预算的严肃性。
1. Improve the method of budgeting. The key is to solve four problems: (1) Define the quotas and standards of public funds for budget science at all levels of government. At the end of each year, the government at the next higher level shall determine the corresponding budget quotas according to the relevant policies and the priorities of the coming year so as to ensure the rationality of the statutory expenditure and other expenditure structures in the government budgets at all levels. (2) Incorporating the collection of non-tax revenue into the unified collection and management of the charging bureau, the same functions as the tax department, the department only law enforcement, punishment, no fee. In this way, we can really include non-tax revenue into departmental budgeting. (3) In strict accordance with the requirements of the departmental budget, try to refine the budget expenditure items as far as possible, and clarify the type of expenditure and payment methods. (4) Advance budgeting and approval time synchronization with the budget implementation to ensure the seriousness of the budget.