Z市市级一般公共预算支出预决算偏离成因和对策研究  

Research on the Causes and Countermeasures of Deviation in the Budget and Final Accounts of Z City's General Public Budget Expenditure

作　　者：范根 娄坤 FAN Gen;LOU Kun(School of Humanities and Management,Southwest Medical University,Luzhou 646000,China)

机构地区：[1]西南医科大学人文与管理学院,四川泸州646000

出　　处：《商业观察》2025年第10期101-104,108,共5页BUSINESS OBSERVATION

摘　　要：政府预算反映的是财政部门按法定程序管理财政资金的活动,支出预决算偏离即预算编制与实际执行结果之间存在差异,这种偏离可能是由于多种因素造成的。研究财政支出预决算偏离成因和缩小预决算偏离对策,对于增强预算约束、提高财政资金的使用效益、优化资源配置等具有重要意义。文章以Z市市级一般公共预算支出预算编制执行为例进行分析,探究发生预决算偏离的原因,总结Z市一般公共预算管理存在的不足之处,提出减少预决算偏离的对策建议。The government budget reflects the activities of the financial department in managing fiscal funds according to legal procedures.Deviations from the budget and final accounts of expenditures are defined as discrepancies between the preparation of the budget and the actual implementation results.The deviation can be caused by a variety of factors.The study on the causes of the deviation and countermeasures of reducing the deviation is of great significance to strengthen budget constraints,improve the efficiency of the use of financial funds,and optimize the allocation of resources.This article takes the general public budget expenditure and the budget preparation and implementation in Z City as an example to analyze the reasons for deviations in budget and final accounts,summarizes the shortcomings in Z City's general public budget management,and proposes countermeasures and suggestions to reduce deviations in budget and final accounts.

关 键 词：一般公共预算 支出 预决算 偏离 成因 对策 

分 类 号：F812.3[经济管理—财政学]