政府部门弹性预算实施的必要性及方法探讨  

The Necessity of Flexible Budget in Government Departments and the Implementation Methods

作　　者：张彦岚[1] 

机构地区：[1]广西国土资源信息中心,广西南宁530022

出　　处：《广西财经学院学报》2013年第6期101-104,共4页Journal of Guangxi University of Finance and Economics

摘　　要：由于经费支出具有一定的机动性,社会管理量化精度的不足,社会的复杂性等原因,部门预算的编制和执行必须具有一定的弹性。但是,在编制弹性预算时必须坚持一定的原则,并进行规范化和科学化的指导,以将弹性控制在必要的范围内。The department budget preparation and its implementation requires certain elasticity on account of the flexibility of the expenditures,the lack of quantitative accuracy of social management,and the complexity of society,etc. However,in order to control the flexibility at the necessary range,some principles should be followed and standardized and scientific guidance are needed when the flexible budget is implemented.

关 键 词：部门预算 财政支出 弹性 预算编制 

分 类 号：F812.3[经济管理—财政学]