论文部分内容阅读
消防部队预算是指各预算单位根据国家、军队有关财经方针、政策、法规和武警消防部队财务规章制度,按照部队建设发展规划、计划和年度工作任务需要及党委决策意图拟制的经费收支和现金流计划,是科学、合理、准确地配置各项资源的有效手段,是确保经费最大使用效益及单位年度目标任务圆满完成的必要保证。其实质就是消防部队经费管理的纲要,预算编制、预算执行、预算分析及预算监督管理的过程就是经费使用管理的过程。因此发现并解决预算编制及管理工作中的问题显得尤其重要。
The budget of the fire brigade unit means that each budgetary unit shall, in accordance with the financial guidelines, policies and regulations of the armed forces and the financial rules and regulations of the armed police firefighting units and in accordance with the requirements for the military construction and development plans, plans and annual work tasks and the budgetary expenditures The cash flow plan is an effective means of allocating resources in a scientific, rational and accurate manner, and is the necessary guarantee for ensuring the maximum utilization of funds and the successful completion of the annual target and tasks of the unit. In essence, it is the outline of the funds management for fire brigades. The process of budget preparation, budget execution, budget analysis and budget supervision and management is the process of using funds management. Therefore, it is particularly important to find and solve the problems in budget formulation and management.