【名称】地方部门预算改革检视与建议
【作者中文名】蔡军; 杨抚生
【作者单位】南京财经大学财政税务学院; 南京财经大学财政税务学院 江苏南京; 江苏南京
【文献出处】南京财经大学学报, Journal of Nanjing University of Finance and Economics, 2006年 03期
【期刊地位】ASPT来源刊 CJFD收录刊
【关键词】部门预算; 预算法; 零基预算; 绩效预算
【英文关键词】department budget; budget law; zero-based budget; performance budget
【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。
【英文摘要】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 governments,the text gives some suggestion t...
【DOI】cnki:ISSN:1672-6049.0.2006-03-008
