市、县两级财政评审工作转型——基于山东省烟台市的研究

The Transformation of Finance Work Review at City and County Level-Based on the Study of Yantai City in Shangdong Province

预算制度是现代财政制度的重要内容,而预算评审又是预算管理的重要组成部分,是提高预算编制质量,优化预算资源配置的重要手段。为更好地发挥预算评审在预算管理中的职能作用,通过对烟台部分县市区的财政评审工作转型、提高行政效能、服务当地经济社会发展等情况调研,发现了存在的主要问题,并对市、县两级财政评审工作转型问题进行了深入思考。

Budget system is an important part of the modern financial system,and budget evaluation is also important to budget management as it is a critical means to improve the quality of budget preparation and optimize the allocation of budget resources.In order to make better use of the function of budget evaluation in budget management,the major problems have been identified by studying the transformation of the financial evaluation work in some counties and cities in Yantai,the improvement of administrative effectiveness,and its service to local economic and social development.Then the thesis finds the current main problems and takes a deep analysis in the problems existed in financial review work transformation at the city and county level.