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为了改进和加强财政总预算和单位预算管理,合理调整支出结构,强化预算约束,逐步实现预算科学化、规范化、制度化,湖北省十堰市财政局从1993年开始,对市直各单位事业行政经费分配实行零基预算。基本思路是,参照单位编制,实有人数、定员定额、开支标准,工作任务、事业发展、新增因素、管理方式和财政政策,结合单位性质(指全额管理、差额管理或自收自支,下同)、行业特点,在统一政策、标准和口径的基础上,采取自下而上、上下结合的办法,合理分配单位吃饭、办公、业务和发展经费。基本内容包括:(一)由各单位预先编制财政部门统一制发
In order to improve and strengthen the budget of the general budget and unit budget management, reasonably adjust the expenditure structure, strengthen the budget constraint, and gradually realize the scientific, standardized and institutionalized budget, Shiyan Finance Bureau of Hubei Province started the administration of public utilities Allocation of zero-based budget implementation. The basic idea is to make reference to the establishment of units, the actual number of people, the quota of fixed personnel, the standard of expenditure, the tasks, the development of business, the new factors, the management methods and the fiscal policies. Combining the nature of the unit (full management, balance management or self- , The same below) and industry characteristics. On the basis of unified policies, standards and caliber, a bottom-up and down-bound approach should be adopted to rationally allocate funds for meals, office work, business and development for units. The basic contents include: (1) Prepared by the units pre-unified financial department issued