摘要
近年来,中央预算管理体制不断改革,更加注重中长期规划,部门预算由一年延长为三年;预算的监管工作也逐步由事后检查、稽核为主向事前、事中监控为主转变。这对预算管理提出了更高的要求,预算管理转型迫在眉睫,推进预算"矩阵式"管理十分必要。本文借鉴发达国家预算管理模式,为人民银行推进"矩阵式"管理提出合理化建议。
In recent years, the central budget management system has been continuously reformed, and more emphasis has been placed on medium and long-term planning. The departmental budget has been extended from one year to three years; the budget supervision work has gradually shifted from after-the-fact inspection and auditing to pre-existing and in-process monitoring.. This puts higher demands on budget management, and the budget management transformation is imminent. It is necessary to promote budget "matrix" management. This paper draws on the budget management model of developed countries and proposes rationalization suggestions for the People's Bank to promote "matrix-style" management.
作者
杨屹
刘宗林
YANG Yi;LIU Zonglin
出处
《吉林金融研究》
2018年第9期66-69,共4页
Journal of Jilin Financial Research
关键词
预算
矩阵式
管理
Budget
Matrix
Management