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如何强化预算管理工作
引用本文:王文娟.如何强化预算管理工作[J].洛阳工业高等专科学校学报,2006,16(2):68-70.
作者姓名:王文娟
作者单位:漯河市审计局,河南,漯河,462000
摘    要:目前,政府预算审议和监督管理中还存在重收轻支的预算制度、名存实亡的预算审批、外强中干的预算监督等诸多问题与弊端。要正确认识强化预算管理的现实困境及存在的障碍和局限,真正建立现代预算管理制度; 导入观念,强化责任意识;进一步增强公共预算编制的刚性、透明度及约束力;调整预算科目,量化具体分类; 细化预算审批;加快人民代表大会监督制度的改革和审计体制的转型,让预算监督真正落到实处。

关 键 词:强化  预算审议  监督管理
文章编号:1008-8814(2006)02-0068-03
收稿时间:03 10 2006 12:00AM
修稿时间:2006年3月10日

How to Strengthen Budget Management
WANG Wen-juan.How to Strengthen Budget Management[J].Journal of Luoyang Technology College,2006,16(2):68-70.
Authors:WANG Wen-juan
Institution:Luohe Auditing Bureau, Luohe 462000, China
Abstract:At present, there are many problems such as paying more attetion to income and looking down on expenditure in budget system, nominal budget examination and approval and budget supervisor in government budget examination and approval and supervisor manage,nent.So we should seriously think of practical difficult position and obstacle in strengthening budget managementand, building morden budget management system, changing concept and strengthen duty sense, consolidating the rigidity, transparency and binding force of public budget formulating, adjusting category of budget, reforming the supervisor system of parliament and auditing,seriously implement budget supervisor.
Keywords:Strengthen  Budget examination and approval  Supervis or management
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