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部门预算改革是目前我国预算管理制度改革的重要一环,其目的在于规范政府预算行为、搞好公共支出管理、优化社会资源配置、提高政府工作效率。然而预算执行过程中往往有不可预计的情况发生,则会影响到预算执行效果,并造成决算结果偏离预算编制数据形成偏差。政府部门的预算执行偏差程度直接反映了其预算管理能力和资金使用效率,也是衡量部门预算编制和执行水平的一项重要指标。本文从实际工作角度出发,试分析影响预算执行偏差的有关因素,并对预算管理活动中减少不合理的执行偏差提出建议,为部门预算管理水平的改进提供理论参考。
The departmental budget reform is an important part of the current reform of the budget management system in China. Its purpose is to standardize government budgetary behaviors, improve public expenditure management, optimize the allocation of social resources and improve the government’s work efficiency. However, the implementation of the budget often has unpredictable circumstances, it will affect the implementation of the budget, and result in the deviation of budget results from the final results. The degree of deviation of the budget execution of the government directly reflects its budget management capability and the efficiency of the use of funds. It is also an important measure of the departmental budgeting and implementation level. This article tries to analyze the relevant factors that affect the deviation of budget execution from the perspective of practical work and make recommendations on reducing the unreasonable deviation in budget management activities so as to provide a theoretical reference for the improvement of departmental budget management.