| 重构部门预算管理制度体系的思考 |
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| 引用本文： | 张汉星. 重构部门预算管理制度体系的思考[J]. 辽宁税务高等专科学校学报, 2006, 18(2): 13-14 |
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| 作者姓名： | 张汉星 |
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| 作者单位： | 湖北人民广播电台,湖北,武汉,430000 |
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| 摘 要： | 部门预算管理制度很大问题出在制度层面上,现行部门预算法则制度体系不够健全和完善,导致不少地方的部门预算有其名无其实。事实证明,欲使部门预算,切实体现公共财政建设意图,更好地服务于社会主义市场经济建设,还有较长路程要走。
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| 关 键 词： | 部门预算 市场经济 管理制度 |
| 文章编号： | 1008-2859(2006)02-0013-02 |
| 修稿时间： | 2005-12-01 |
Consideration on re-constructing the system of department budget management |
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| ZHANG Han-xing. Consideration on re-constructing the system of department budget management[J]. Liaoning Taxation College Journal, 2006, 18(2): 13-14 |
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| Authors: | ZHANG Han-xing |
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| Abstract: | The primary issue on department budget management lies in the systems, i.e.,the existing budget systems are not sound and perfect and in some area its name falls short of the reality.It has been proved that we still have a long way to go to make the department budget management reflect the intention of public finance and serve the social market economy better. |
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| Keywords: | department budget market economy |
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