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随着我国在2000年颁布的财政预算体系管理改革,使得部门预算、政府实行采购制度以及国库实行集中收支制度三个方面得到改变,这三个方面能否顺利实行取决于事业单位、行政部门的资金管理以及预算加强。事业单位中预算编制是预算管理组成部分中最重要的,预算单位中出现的严肃性问题和准确性问题是由在进行编制过程中没有解决一些问题决定的,这就容易造成事业单位资金使用方式不合理、适应不了市场经济中目前的需求以及办事效率低下。
With the reform of the fiscal budget system promulgated in 2000 in our country, the departmental budgets, the government procurement system, and the centralized revenue and expenditure system implemented by the State Treasury have been changed. Whether these three aspects can be implemented smoothly depends on the reform of public institutions, administrative departments Funds management and budget strengthening. The budget preparation in public institutions is the most important part of the budget management. The seriousness and accuracy problems that arise in the budgetary units are decided by some problems that have not been solved in the compilation process, which will easily lead to the use of funds by the public institutions Unreasonable, can not adapt to the current needs of the market economy and inefficient work.