论文部分内容阅读
公开预决算信息,各地涌现出了不少经验与做法。其中,湖北省财政与编制政务公开与山东省沂南县首创的乡镇财政集体稽核制度,可以作为地方预决算信息公开的两个样本予以借鉴。前者在全省各市县分别设立财政与编制政务公开网站,统一公开财政与人员编制相关政策信息,是一种典型的外部公开;而沂南县乡镇财政集体稽核制度则采取乡镇财政人员、乡镇直部门账务主管会计、现金出纳会计等集体审查财务的形式,在内部公开乡镇财政信息,为基层财
Open budget information, various places emerged a lot of experience and practices. Among them, the public finance of Hubei Province and the compilation of government affairs and the first rural collective auditing system in Yinan County, Shandong Province, can be used as reference for the two samples of local budgetary information disclosure. The former set up fiscal and public affairs websites in all the cities and counties in the province to unify the public policies on public finance and staffing. This is a typical external publicity; while the collective auditing system of township and town finance in Yinan County takes the township and town fiscal personnel, Departmental accountant in charge of accounting, cashier accounting and other forms of collective examination of financial, public financial information within the township for the grassroots