摘要
当前财政预算管理制度存在的主要问题是:预算编制权力过于分散,财政预算收付制度不合理,对财政资金的调度和使用监督不力,不适应市场经济发展的要求,影响了财政资金使用效率。改革预算管理制度的主要措施是:积极推进部门预算、国库集中收付制度和政府采购制度,完善转移支付制度等。
The main problems existed in present financial budget management system are: the power of budget making is over decentralized; the system of receipt-payment on financial budget is unreasonable; the inspection on the allocation and use of financial capital is fail to be effective; this system can't adapt to the demand of the development of market economy,thereby influence the service efficiency of financial capital. The main measurement on the reforming budget management system is to promote the departmental budget. treasury centralized receipt-payment system,government procurement system. and improve the system of transfer payment and etc.
出处
《大连干部学刊》
2002年第1期21-23,共3页
Journal of Dalian Official
关键词
预算管理制度
改革
财政资金
使用效率
budget management system: reform
financial capital
service efficiency