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bu men yu suan zhong cun zai de wen ti ji jian yi
Author(s): 
Pages: 73-74
Year: Issue:  10
Journal: Xi'an Finance

Keyword:  部门预算 预算约束;
Abstract: 部门预算由政府各个部门编制,反映政府各部门所有收入和支出情况。部门预算的实施,严格了预算管理,增加了政府工作的透明度,是防止腐败的重要手段。但目前还存在预算编制内容不够详细、支出标准和预算定额缺乏科学性、预算执行刚性不强、监督管理机制不健全等问题。本文建议加强预算管理,增强预算执行约束力,加大对部门预算执行的监督力度。
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