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一、规范政府采购预算编制与执行的依据 1.《中华人民共和国政府采购法》第六条规定:政府采购应当严格按照批准的预算执行; 相似文献
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本篇文章主要对预算管理的主要作用进行阐述,从预算编制范畴不统一、编制方式缺少合理性、对预算执行要求不明确、预算执行管理不到位四个方面,对预算编制与预算执行管理中的难点进行解析,并以此为依据,提出预算编制与预算执行管理的优化对策.希望通过本文的阐述,可以给相关领域提供些许的参考. 相似文献
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随着时代的发展,我国各企业呈现出新的发展趋势,为了在激烈的市场竞争中争得一席之地,应加强预算编制与预算执行管理力度,确保企业各项预算活动的有效实施.本文将对预算编制与预算执行管理中的难点及对策进行分析探讨,促进企业可持续发展. 相似文献
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本文从事业单位预算编制的原则出发,探讨了透明性、效率与公平性原则的重要性。分析了预算执行在确保财务稳健、促进资源合理分配和提高运营效率方面的作用。强调了预算编制与执行之间的相互关系,指出预算编制是执行的基础,而执行的反馈又是编制的优化依据。提出了预算编制与执行的优化策略:提高预算编制的精确度、加强预算执行的动态监控和促进预算调整的灵活性,以期进一步提升事业单位在财务管理方面的效率和效果。 相似文献
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预算执行环节的情况直接关系到财政收支政策的落实和财政资金的使用效率。做好预算执行工作,提高财政资金使用效益是预算法指导下落实预算编制执行监督管理改革工作的核心要求。针对目前财政预算资金支出慢、预算执行率低等问题,笔者从多角度浅析其原因并提出相应的对策。 相似文献
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凡事预则立,不预则废。政府采购也一样,采购预算粗枝大叶、多报漏报的现象非常常见,进一步探索。准确、科学的预算是做好采购的基础,而目前来看,政府如何有理有据地编制预算,使其与执行紧密连接,还需要 相似文献
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唐红鹰 《行政事业资产与财务:下》2013,(8)
受计划经济的影响,公立医院预算管理意识不强,财务预算管理体制普遍存在组织机构落后、编制质量不高、预算执行和考核制度不足等问题,并影响了医院对财务风险的有效防控.现阶段应着力从组织机构、预算质效、编制选择等方面完善预算管理,防范和控制财务风险. 相似文献
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Fiscal rules are mentioned as instruments to commit political actors on long-term fiscal sustainability. However, fiscal rules may have stronger effects on projected than on realized fiscal outcomes because of window-dressing measures or because they alter the bargaining situation in the budget process. In our analysis for Swiss cantons, fiscal rules significantly lower the probability of projected and realized deficits with the former effect being twice as large. Projections are generally over-pessimistic but fiscal rules increase the probability of accurate projections. Thus, fiscal rules seem to substitute for finance ministers’ over-pessimistic projections intended to reign in fellow ministers and legislatures (100 words). 相似文献
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Alexander Monge-Naranjo 《Annals of Finance》2009,5(3-4):465-494
The presence of credit constraints can shape the entry, growth, and size distribution of firms. In this paper, I consider the optimal contract between banks and entrepreneurs in an economy in which limitations in the punishments for default induce limitations in the credit available to entrepreneurs. I derive a very simple characterization of the optimal contract at the time of inception of firms and show how this optimal contract shapes the evolution of the size distribution of firms and the aggregate levels of entrepreneurial activity and output. 相似文献
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金融衍生产品是一把名副其实的“双刃剑”:一方面它可以通过将未来的可能损失分割、转移和再分配,降低金融市场风险;另一方面它又可能由于市场、制度和微观个体的经营等原因带来更大的风险,加剧金融市场的动荡。[编者按] 相似文献
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António Antunes 《Journal of Monetary Economics》2008,55(2):278-297
A general equilibrium model with heterogeneous agents (with respect to wealth and ability) shows that differences across countries in intermediation costs and enforcement generate differences in occupational choice, firm size, credit, output and income inequality. Counterfactual experiments are performed for Latin American, European, transition and high growth Asian countries, with empirical estimates of each country's financial frictions and United States values for all other parameters. The results isolate the quantitative effect of these financial frictions in explaining the performance gap between each country and the United States, and depend critically on whether a general equilibrium factor price effect is operative. 相似文献
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In a recent article in this Journal, Christ presented a dynamic macroeconomic model which has the striking implication of instability under bond financing of budgetary deficits. In this paper, we show that the stability (and other fundamental) properties of Christ's model are closely related to the specification of the exogenous fiscal variables. This point is demonstrated through an analysis of Christ's model in which several definitions of government spending are taken as exogenous. As an alternative to this approach, we explore the implications of models in which alternative policy goals are specified as exogenous — goals such as a balanced or a zero gap between actual and potential output. 相似文献
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2008年度注册资产评估师考试于9月5日至7日举行,全国共有6.18万人次报名参加考试.财政部副部长丁学东到北京考试现场巡视,中国资产评估协会副秘长岳公侠、人力资源与社会保障部考试中心主任张庆龙、北京市财政局副局长窦铮、北京注册会计师协会副秘长孙燕红等陪同巡考. 相似文献