南水北调中线干线工程维修养护项目预算管理机制研究

Research on budget management mechanism of South-to-North Water Division Middle Route Project

南水北调中线干线工程自2014年12月全线通水以来初步形成以预算为龙头、以项目为载体、以资产为对象,从项目立项、申报审批、招标采购、实施维护到考核评价的全生命周期维修养护项目预算管理体系。从夯实预算编制基础、加强预算执行过程监管、强化项目预算考核评价及提高预算执行监管信息化水平等方面,探讨了完善基于全生命周期理念的维修养护项目预算管理机制经验做法并提出建议,以期为进一步强化水利维修养护项目预算管理工作提供参考借鉴。

The South-to-North Water Division Middle Route Project has been put into operation since December 2014.A whole life cycle maintenance budget management system has been established to deal with issues in approval,bidding and purchasing,implementation and maintenance,and assessment and evaluation.This system is guided by budget management and fully implemented in the context of project management.From the perspectives of consolidating the basis of budget preparation,improving the supervision of the budget execution process,strengthening the budget evaluation and promoting the adoption of information technology in supervision,this article discusses the relevant experience and proposes suggestions for improving the budget management performance of a maintenance project based on the concept of the whole life cycle.The results of this article are expected to provide insights for the budget management of water conservancy maintenance projects in the future.