| 关于进一步完善部门预算管理制度的思考 |
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| 引用本文： | 傅道忠.关于进一步完善部门预算管理制度的思考[J].兰州商学院学报,2004,20(4):47-50. |
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| 作者姓名： | 傅道忠 |
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| 作者单位： | 广东商学院,财税学院,广东,广州,510320 |
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| 摘 要： | 部门预算管理制度经过近年来的实践,已取得了一定的成效,但也存在一些比较突出的问题。进一步完善部门预算管理制度的基本思路是:提前预算编制时间,制定合理的支出标准,切实规范和加强非税收入管理,全面实行综合财政预算,细化预算编制内容,建立预算编制、执行、监督相分离的预算管理新机制,健全完善预算管理的监督体系。
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| 关 键 词： | 部门预算 预算管理 预算编制 预算批复 预算执行 预算监督 |
| 文章编号： | 1004-5465(2004)04-047-04 |
| 修稿时间： | 2004年6月20日 |
On Thoughts of Further Perfecting Budget Management System of Department |
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| FU Dao-zhong.On Thoughts of Further Perfecting Budget Management System of Department[J].Journal of Lanzhou Commercial College,2004,20(4):47-50. |
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| Authors: | FU Dao-zhong |
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| Abstract: | Budget Management System of Department has been carried on for years and got certain effect. But ,there are some obvious problems on it .The basic thoughts to perfect it are:to draw up budget in advance,to make reasonable expense standards,to regulate and strengthen non-tax income management,to carry out comprehensive fiscal budget and to perfect supervision system of budget management. |
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| Keywords: | budget of department budget management budget compile budget approval budget carring budget supervision |
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