加强预算单位年终结余资金管理办法研究

Management research of strengthening budget balance of funds

随着部门预算和国库集中支付制度改革的推进,预算单位年终结余的结转办法较改革前有所突破。但也存在一定问题,影响预算执行。文章就存在的问题,进一步探讨了进一步加强预算单位年终结余资金管理的具体做法。

With the impellent of departmem budget and treasury payment system reforms, the carry- over approach of the year- end balance of budget units achieved a breakthrough compared with the reform before. However, there are certain problems affecting budget implementation. The author explores the specific approaches of further strengthening the year- end fund management of the budget unit.