构建基层公安机关全面预算管理体系初探

A Discussion on Building the Budget Management System in Basic Unit of Public Security Organs

基层公安全面预算管理是基层公安机关利用财务管理对其整体的各种财务和非财务资源进行系统管理的一种管理方式,是基层公安机关内部的一种控制方法,也是基层公安机关按照上级部署和工作实际实现具体战略目标、控制日常勤务活动以及优化公安机关内部资源配置的保障。但在具体实践中,基层公安机关在实施全面预算管理时存在诸多问题,因此,必须从规范基层公安预算决策、预算管理分配、预算执行和控制以及预算管理考核激励等四个方面来构建基层公安机关全面预算管理体系。

The budget management in basic unit of public security organs is an administrative method of financial supervision and financial adjustment, and it is also a control way of internal structure in basic unit of public security organs. In the basic unit of public security organs, comprehensive budget control has become the significant component part of the business internal administration. In order to improve the smooth implementation and development of everything in basic unit of public security organs as well as their scientific and rational financial budget, the status in quo of financial budget in basic unit of public security organs is analyzed. The existing problems in the budget drafting, budget performance and budget supervision are put forward. The corresponding countermeasures are presented, including the selection of scientific budget drafting methods, the establishment of efficient budget control system in basic unit of public security organs.