| 地方部门预算改革检视与建议 |
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| 引用本文： | 蔡军,杨抚生.地方部门预算改革检视与建议[J].南京财经大学学报,2006(3):40-45. |
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| 作者姓名： | 蔡军 杨抚生 |
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| 作者单位： | 南京财经大学财政税务学院,江苏南京210003 |
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| 摘 要： | 部门预算改革是市场经济体制对财政管理模式的基本要求，也是财政的“自我革命”，使预算管理观念由“重分配”向“重管理”转变。编制部门预算过程中又面临许多难点，成为进一步规范推行部门预算的障碍因素。5年的改革过去了，本文通过对地方政府部门预算改革的检视，对解决部门预算编制中的难点。完善部门预算提出了建议措施。
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| 关 键 词： | 部门预算 预算法 零基预算 绩效预算 |
| 文章编号： | 1672-6049（2006）03-0040-06 |
| 收稿时间： | 2006-03-12 |
The Review of Local Department Budget Reform and Further Corresponding Suggestion |
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| CAI Jun, YANG Fusheng.The Review of Local Department Budget Reform and Further Corresponding Suggestion[J].Journal of Nanjing University of Finance and Economics,2006(3):40-45. |
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| Authors: | CAI Jun YANG Fusheng |
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| Institution: | School of Public Finance and Tax, Nanjing University of Finance and Economics, Nanjing 210003, China |
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| Abstract: | The reform of department budget is the basic request of fiscal management mode by the market economy mechanism, and the self-reform of public finance as well, inducing a change of budget management conception from stressing distribution to management. However, many difficulties are shown in the course of compiling department budget, which have disturbed the progress of further promoting the department budget regularly. Looking back on its last five-year reform by local govemments, the text gives some suggestion to solve the difficulties mentioned, thus to perfect the department budget. |
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| Keywords: | department budget budget law zero-based budget performance budget |
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