基于国库视角的政府预算编制和审议研究  

The study of government budget compilation and deliberation from the perspective of national treasury

作　　者：张淑霞[1] 安莉[1] 赵悦[1] 冯雨晴 ZHANG Shuxia;AN Li;ZHAO Yue;FENG Yuqing

机构地区：[1]中国人民银行长春中心支行,吉林长春130051

出　　处：《吉林金融研究》2019年第12期61-64,68,共5页Journal of Jilin Financial Research

摘　　要：政府预算体现着政府的活动范围和方向,是政府履行行政职能和促进经济发展的物质保障。在不断强化预算管理的背景下,需要进一步发挥国库职能,推动预算编制与审议科学化发展。本文针对我国预算编制、审议的现状,对比国外经验做法,提出了强化预算编制和审议工作的意见和建议,为政府部门对预算资金进行精细化管理提供决策参考。The government budget reflects the scope and direction of the government's activities,and it is the material safeguard that the government performs administrative function and promotes economic development.Under the background of strengthening budget management,We need to give full play to the functions of the national treasury and promote the scientific development of budget compilation and deliberation.In view of the current situation of budget compilation and deliberation in China and the comparison of foreign experience and practices,this paper puts forward the opinions and suggestions on strengthening the work of budget compilation and deliberation,which can provide reference for government departments to make decisions on the fine management of budget funds.

关 键 词：政府预算 预算编制 预算审议 

分 类 号：F830[经济管理—金融学]