试论直属海关全口径预算管理体系的构建

On the Establishment of the Fully-Covered Budgetary Management System of the Regional Customs

直属海关作为海关系统的中间枢纽,上承海关总署任务,下管隶属海关执行,其财务部门对辖区内各单位既要保障改革发展又要规范财务运行。根据落实修订后《预算法》的要求,在直属海关层面建立起全口径预算管理,实现直属海关辖区内的高标准海关建设、全方位依法履职和各单位均衡发展等多目标协调。本文探讨了直属海关全口径预算管理的机制、内容、程序、评价等要素,探索构建起符合直属海关实际的全口径预算管理体系。

In accordance with the requirements of the Budget Law,the regional customs,as the hub in the organizational structure of the customs administration,need to carry out fully-covered budget management to coordinate the accomplishment of the tasks of customs development in the jurisdiction,performance of duties according to law and balanced development of different offices.This paper discusses the mechanism,content,procedure and evaluation of the fully-covered budget management of the regional customs,and explores the establishment of the fully-covered budget management system in line with the actual situation of the regional customs.