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7月18日,湖南省直部门预算和部门“三公”经费预算分别由各部门在各自门户网站向社会公开,公开范围实现全覆盖,公开内容细化到“款”级科目。同时,116项省级财政专项资金清单集中向社会公开。如何看懂这些部门预算?笔者根据自己的观察和经验,总结了看懂部门预算的四个步骤,供大家参考。第一步,了解预算单位基本情况政府财政理论强调三要素的和谐:事权、财权与财力相匹配。通过了解一个单位的行政职能、人员编制、在职人员以及离退休人员、资产设备等相关情
On July 18, the direct departmental budget and departmental budget of “three publics” in Hunan Province were fully covered by the departments in their respective portals to the public and in the public domain. The open content was refined to “Courses”. At the same time, a total of 116 provincial-level financial special funds list focused on the public. How to understand the budget of these departments? According to my own observations and experience, the author summarizes the four steps to understand departmental budgets for your reference. The first step, to understand the basic situation of the budget unit Government finance theory emphasizes the harmony of the three elements: power, financial power and financial resources to match. By understanding the administrative functions of a unit, staffing, serving staff and retirees, assets and equipment and other related circumstances