摘要
部门预算是市场经济国家普遍采用的一种预算管理制度,近年来在我国得到广泛地应用和推行。在部门预算编制中,定额的分类分档和定额标准的测算是两个关键问题。从理论与实践的结合上,就部门预算中定额分类分档的意义、原则、标准及划分方法等问题进行探索和研究,提出部门预算分类分档的建议方案对我国预算管理改革作用甚大。
Department budget, which is widely used in China recent years, is a common budget management system in market economy countries. In making department budget, the classification and calculation of quota are two key issues. By combining the theory with the practice, this paper studies the importance, principle, standard and categorization of classification of quota in department budget and provides the scheme for classification of department budget.
