如何做好图书馆零余额账户制度实施后的预算编制——以上海市闸北区图书馆为例

How to Do the Budgeting Well after the Implementation of Library's Zero-balance Account System——Taking Zhabei Library of Shanghai City as an Example

目前,财政部门已对图书馆实施了零余额账户制度管理,既提高了国库资金的使用效率,加强了财政支出的监督管理,也对图书馆的预算编制提出了更高的要求。以上海市闸北区图书馆为例,详细探讨了图书馆零余额账户制度实施后的预算编制。

At present, financial department has implemented the management based on zero-balance account system to the libraries, which not only improves the use efficiency of the Treasury funds and strengthens the supervision and management of fiscal expenditure, but also puts forward higher requirements for library’s budgeting. Taking Zhabei Library of Shanghai City as an example, this paper discusses in detail library’s budgeting after the implementation of library’s zero-balance account system.