摘要
目前,政府预算审议和监督管理中还存在重收轻支的预算制度、名存实亡的预算审批、外强中干的预算监督等诸多问题与弊端。要正确认识强化预算管理的现实困境及存在的障碍和局限,真正建立现代预算管理制度; 导入观念,强化责任意识;进一步增强公共预算编制的刚性、透明度及约束力;调整预算科目,量化具体分类; 细化预算审批;加快人民代表大会监督制度的改革和审计体制的转型,让预算监督真正落到实处。
At present, there are many problems such as paying more attetion to income and looking down on expenditure in budget system, nominal budget examination and approval and budget supervisor in government budget examination and approval and supervisor manage,nent.So we should seriously think of practical difficult position and obstacle in strengthening budget managementand, building morden budget management system, changing concept and strengthen duty sense, consolidating the rigidity, transparency and binding force of public budget formulating, adjusting category of budget, reforming the supervisor system of parliament and auditing,seriously implement budget supervisor.
出处
《洛阳工业高等专科学校学报》
2006年第2期68-70,共3页
Journal of Luoyang Technology College
关键词
强化
预算审议
监督管理
Strengthen
Budget examination and approval
Supervis or management