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财政工作模式是财政实务的组织方式和活动方式所综合反映的财政行为。中央提出把财政部办成国家经营管理部,即从传统的供给型财政向经营管理型财政模式转变。这个发展方向无疑是正确的。以此为出发点,笔者认为,地方财政工作模式的基本思路是:适应有计划商品经济发展,体现价值规律,具有经营管理职能和营运发展机制的经营管理型模式。一、预算管理无论何种理财模式,预算管理总是财政工作的重心,具有统驭全盘的职能。经营管理型财政要求从单一的财政分配关系转变为复合的理财关系,财政工作将从再分配领域渗透到生产、交换、分配、消费等经济运行诸环节中去。现行预算管理将发展为复合预算管理。复合预算包括:①第一预算。系指现行预算内资
The financial work mode is the financial behavior reflected by the organization and activities of the financial practice. The Central Government proposed to turn the Ministry of Finance into a national operation and management department, that is, from the traditional supply-oriented finance to the operation-management-oriented fiscal mode. This direction of development is undoubtedly correct. From this point of view, the author believes that the basic idea of the local financial mode of operation is: a mode of operation and management that accommodates the development of a planned commodity economy, reflects the law of value, and has the functions of management and operation and the operation and development mechanism. First, the budget management No matter what financial management model, budget management is always the focus of financial work, with the overall function of control. The management-oriented fiscal requirements have shifted from a single fiscal distribution relationship to a complex financial management relationship. The financial work will permeate from the redistribution field to all aspects of economic operation such as production, exchange, distribution and consumption. The current budget management will be developed as composite budget management. Composite budget includes: ① first budget. Refers to the current budgetary capital