规范政府采购预算编制与执行

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;     

预算编制与预算执行管理中的难点和对策

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.     

在制度下规范 在规范中发展

2005年，唐山市政府采购办按照年初确定的工作目标，将工作重点放在“抓规范、上规模、高效率、强素质”上，逐步实现了在制度下规范、在规范中发展的工作目标。全市当年实现政府采购金额12亿元。比采购预算13．7亿元，节约资金1．7亿元，资金节约率为1296。比年初确定的10亿元采购目标超出2亿元，比上年同期增加4．5亿元，增长60％。主要完成了下列工作：     

预算编制与预算执行管理中的难点和对策

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.     

谈预算执行管理

预算执行是预算管理的关键环节,历来受到全国人大、审计部门和社会各界的高度重视。近年来,随着国家财力增强和预算总量的快速增长,预算执行进度慢、资金运行效率低、大量资金结余的问题越来越突出。如何加强预算执行管理成为政府部门工作中迫切需要解决的问题。一、预算管理预算管理就是管理者协调、贯彻计     

事业单位预算编制与执行探讨

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。     

行政事业单位预算执行工作的思考

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。     

加强预算编制 规范采购行为

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     

严格预算管理加强医院财务风险防控

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.     

严把文字校对关

近期,我们陆续接到一些读者的来信,对于如何更好地进行写作和创作文章,以及期刊的编辑校对、栏目设置等工作,提出了一些存在的问题和积极建议,由此可见大家对我们期刊的关心和寄予的希望。在此之前,应读者的要求刊发了一些有关写作方面的文章,受到大家的欢迎。针对广大读者的需要,我们将加强为大家提供新的交流、学习、丰富各种知识平台的栏目。希望广大读者将自己工作学习和写作创作中的一些心得体会与大家共享,加强作者、编者、读者之间的互学互动。     

Fiscal rules, budget deficits and budget projections

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).     

规范收费 严格管理

为进一步规范服务收费管理,保护消费者合法权益。工行湖北黄冈分行坚决落实国务院、人民银行、银监会和上级行规定,按照“名录管理、统一定价、公开透明”的原则对本行现行收费服务项目及收费标准进行了全面梳理和规范,严格全行中间业务收费管理,以实际行动支持全市实体经济发展和服务广大城乡人民生活。     

该不该把狼轰走——限制外资投资房地产之辩

近期,国家出台了措施(六部委171号文),限制外资投资国内房地产领域,引起国内外的极大关切.在各界猜测相关政策内容之时,外资投行人士提出希望政策力度适当,对长期投资宽容以待,而国内房地产商则因开发项目不同而反应不一.这群狼到底该不该轰走呢.     

Permanent budget deficits and inflation

The issue of whether permanent primary budget deficits have to be monetized is re-examined in a simple monetary model, hybrid of the Sidrauski and overlapping-generations frameworks, in which intergenerational effects are generated by the arrival of new infinitely-lived cohorts. The presence of intergenerational effects enlarges, for a given fiscal policy, the set of admissible monetary policies and weakens the need to monetize the deficit. Comparisons between the growth and interest rates are in general insufficient to predict whether increased deficit must be monetized, because of the existence of both bond and money seigniorage Laffer curves.     

Proactive financial reporting enforcement and shareholder wealth

Within the UK's proactive financial-reporting enforcement regime, we examine the effect of increased regulatory scrutiny on equity values. We find that a fourfold increase in the likelihood of regulator-initiated reviews of financial reports reduces equity values by 1.3% on average. Reductions in equity values are largest for firms with strong private oversight that likely ensures that they are closer to their equity-value-maximizing level of transparency. Additional evidence suggests that competition increases and that managers' investment horizons decrease in industries selected for increased regulatory scrutiny, consistent with direct compliance costs not fully explaining the reduction in equity values.     

Cross-border regulatory enforcement and corporate voluntary disclosure

In this study, we find that foreign firms cross-listed in the US issue significantly more and better-quality management earnings forecasts after their home countries sign the Multilateral Memorandum of Understanding Concerning Consultation and Cooperation and the Exchange of Information (MMoU), a nonbinding arrangement established by the International Organization of Securities Commissions to enhance the cross-border enforcement of securities laws. Specifically, we find that after the MMoU, relative to their domestic counterparts in the US, foreign firms cross-listed in the US are not only more likely to issue management earnings forecasts but also issue them more frequently. They also tend to issue better-quality earnings forecasts, as measured by lower surprise, higher precision, greater timeliness, more disaggregation, lower optimism and fewer errors. We find that the observed effects of the MMoU signing are stronger for cross-listed firms from countries with weaker institutional environments, resulting in greater enforcement concerns after the MMoU, and for firms with less foreign institutional ownership before the MMoU. Collectively, our findings support the conjecture that after a US-listed foreign firm's home country enters the MMoU, the firm has more incentives to engage in voluntary disclosure due to greater concerns about regulatory enforcement and increased information demand from investors.     

衍生产品监管需刚柔并济

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]     

Entrepreneurship and firm heterogeneity with limited enforcement

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.