摘要
预算评审是预算绩效管理的必要环节。新形势下预算评审任务更加艰巨,恰逢信息技术高速发展之际,如何利用信息技术极大提升评审质效,无疑成为评审工作领域的重中之重。根据评审信息化进展及要求,有关部门应制定统一的预算评审信息化原则、规范和标准,并做好预算评审信息化的基础工作,加快实现预算评审工作的信息化。本文在分析预算评审信息化必要性基础上,提出了预算评审信息化的目标设定及与相关系统的衔接原则,并对预算评审信息化基础工作作了初步思考。
Budget assessment is an essential part of the budgetary management procedures. Under the new situation, the task of assessing the budget is even more arduous, coinciding with the rapid development of information technology. How to use information technology to greatly enhance the quality of assessment has become the most important task in assessment. According to the progress and requirements of assessment informatization, relevant departments should formulate a unified budget assessment principles, norms and standards for informatization, and do a good job in the basic work of budget assessment and informatization, and expedite the informatization of budget assessment. On the basis of analyzing the necessity of informatization of budget assessment, this paper puts forward the goal setting of informatization of budget assessment and the principle of linking with related systems, and makes a preliminary reflection on the basic work of budget assessment informatization.
出处
《财政科学》
2018年第5期136-142,共7页
Fiscal Science
关键词
财政
预算
预算评审
信息化
Finance
Budget
Budget Assessment
Informatization