论我国全面预算管理监督制度的构建——基于政府收支分类改革的研究

On the Construction of All-round Budget Supervision System in Our Country——A Research Based on the Classification Reform of Government Revenue and Expenses

预算管理监督是政府预算管理中的重要环节,建立"全口径、全组织、全过程的全面预算管理监督制度"具有重大的理论和现实意义。特别是我国从2007年1月1日起全面实施政府收支分类改革,建立这样一套完整规范的政府收支分类体系必将对我国全面预算监督制度的构建产生深远的影响。在此基础上,我们提出了构建全面预算管理监督制度的具体建议。

Budgeting supervision is an important link in the budget supervision system and building the system of all- round budgeting supervision has immediate theoretical and practical significance. The classification reform of government revenue and expenditure began in January 1st, 2007 and the scientific, normative and integrated classification will definitely have far - reaching influence on building all - round budgeting supervision. Based on this, the author puts forward the concrete suggestions on the eonstrnction of all - round budget supervision system.