摘要
消防部队行政消耗性经费种类繁多,支出管理复杂,要实现有效管理,就需要积极探索相应的经费管理与审计监督对策。在分析加强消防部队行政消耗性经费管理与审计监督的重要意义、消防部队行政消耗性经费管理存在的主要问题、消防部队行政消耗性经费管理与审计监督难点的基础上,提出加强预算管理、强化制度设计、健全考评标准、加强执纪问责等对策。
There are many different kinds of consumable administrative fees in the fire fighting force, which leads to difficulties in managing the expenditure. To implement its management effectively, corresponding management and audit oversight countermeasures need to be actively explored. After analyzing the significance of strengthening the management and audit oversight on consumable administrative fees and discussing the problems and difficulties in its management and audit oversight, this paper proposes countermeasures like strengthening budgeting management, re- inforcing system design, improving evaluation criteria and increasing accountability for executing disciplines.
出处
《武警学院学报》
2017年第5期89-92,共4页
Journal of the Armed Police Academy
关键词
消防部队
行政消耗性经费
审计监督
fire fighting force
consumable administrative fee
audit oversight