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党的十四届三中全会通过的《中共中央关于建设社会主义市场经济体制若干问题的决定》明确指出:要建立政府公共预算和国有资本金预算,并根据需要建立社会保障预算和其他预算。政府公共支出预算是政府公共预算的主要组成部分,是政府为满足社会共同需要,为社会成员提供大体均等的公共服务所需开支的分配计划。政府公共支出预算涵盖了政府活动的范围,反映着政府活动的方向,是调控宏观经济、促进社会事业发展、实现政府职能的重要保障,也是政府支出管理的核心。研究探索建立我国政府公共支出预算体系是今后一个时期财政部门工作的重点之一。
The “Decision of the CPC Central Committee and the Central Government on Several Issues Concerning the Building of a Socialist Market Economic System” passed by the Third Plenary Session of the 14th Central Committee of the Party explicitly states that a budget for the government public funds and state capital should be established and social security budgets and other budgets should be established as needed. The government public expenditure budget is the main component of the public budget of the government and is the distribution plan of the government to meet the common needs of the society and provide the members of the society with the expenses necessary for a roughly equal public service. Government public expenditure budget covers the scope of government activities, reflects the direction of government activities, is to control the macroeconomic, promote social development, to achieve an important guarantee of government functions, but also the core of government spending management. To study and establish the budget system of public expenditure in our government is one of the focuses of the work of the financial department in the coming period.