论文部分内容阅读
政府机构运转与预算管理有着密切的关系。新《预算法》的颁布与实施,对县级预算管理提出了新要求。受传统观念和经济发展水平的影响,县级预算编制内容不够完整,项目编制过于粗放,自主权较弱,债务沉重,绩效评价弱化,在一定程度上影响了县级政府的正常运转。为此,必须按照中央关于财政事权与支出责任划分的有关指导意见,合理界定县级财政事权与支出责任范围,强化预算编制内容的完整性,科学分配有限财力,建立健全县级政府债务管理机制,规范绩效评价办法,支持县域经济社会可持续健康发展。
The operation of government agencies and budget management are closely related. The promulgation and implementation of the new “Budget Law” put forward new requirements for county-level budget management. Affected by the traditional concepts and economic development, the county-level budget preparation is not complete enough, the project preparation is too extensive, the autonomy is weak, the debt is heavy, the performance evaluation weakened, to a certain extent, affected the county government’s normal operation. To this end, we must, in accordance with the relevant guidance from the central government on the division of responsibilities between fiscal powers and expenditures, rationally define the scope of fiscal authority and expenditure at the county level, strengthen the integrity of budget formulation, allocate limited financial resources scientifically, and establish and improve county-level government debt management mechanisms , Standardize the performance appraisal methods, and support the sustainable and healthy economic and social development in the county.