公共财政管理

为此，文章特从五个方面论述今后在公共财政管理中应当采取的有效对策。

Therefore , this article will expound how to take effective measures in the public financial management from five aspects .

政府采购是一种市场经济国家普遍用于加强公共财政管理的有效方式。

Government procurement is an effective way of strengthening public financial management , so it is widely adopted by the market economy countries .

总而言之，Byrd强调，公共财政管理体制的根本作用就是提供服务。

Overall , Byrd stresses that the ultimate outcome of an effective public finance management system is to deliver services .

发达国家公共财政管理改革对中国的启示与借鉴

The Revelation from the Reform of Public Financial Governance in Developed Countries

而公共财政管理腐败又是所有腐败的一个焦点。

Management of public finances corruption is a focus of all corruption .

有效政府：信息社会公共财政管理的基本理念

An Efficient Government : The Fundamental Notion of the Public Fiscal Administration in the Information Society

欠发达地区公共财政管理不仅对本地区发展影响重大，对协调中国区域差距也是十分重要的。

Pubic Finance management in undeveloped regions is important to both local economy development and coordination region-disparity .

而意大利却全靠公共财政管理人士耍手腕，才免遭责难。

Had it not been for smart footwork by the people who manage its public finances , Italy would have been arraigned too .

因此，应建立公共财政管理框架，用公共管理的办法，确保财政资金筹集使用的公平、公开。

So public financial management framework and methods should be set up to ensure equality and openness in using financial funds . justice and equality ;

推行财政支出绩效评价和绩效预算是公共财政管理改革的必要环节。

The implementation performance budgeting ( PB ) and performance evaluation ( PE ) of fiscal expenditure is necessary to reform the public finance management .

随着国库体系的重构，建立一个以功能强大的国库会计为重心的全程式集中监控交易的政府会计体系，已提上了公共财政管理改革的日程，其意义极为深远。

In present reform of public finance management , an important task is to constract a more comprehensive government accounting system that focus on treasury accounting .

预算编制的变革，按现代公共财政管理的理论要求，改革预算编制的方法和程序，引入绩效预算管理方法；

Reform the methods and programs of budget compilation according to the theory of modern public finance control , usher in the method of performance-based budgeting ;

与其说它是一项配合公共财政管理改革的新举措，倒不如说其本身就是一项公共财政管理的重要内容。

Establishing accounting center is not so much a new move to coordinate reform of public financial management as a important substance itself for public financial management .

通过对杭州市萧山区镇级财政管理体制的演变、现状以及创新进行分析，阐述萧山镇级财政管理体制的运行绩效，分析萧山区在镇级公共财政管理方面作出的有益探索。

Analysis the beneficial exploration in the town level public financial management and expound the operation performance , through the analyzing the evolution and the innovation of Xiaoshan .

这一改革是新一轮财税体制改革的重要环节，是社会主义市场经济体制下公共财政管理的基本要求。

This is an important step of reform of the fiscal and taxation system and the basic requirement of the public finance management under the socialist market economy .

公务卡制度改革作为一种创新的公共财政管理制度，是国库收付体系改革的重要组成部分，是财政国库管理制度的深化。

As a system innovation , Government credit cards system is the important part of public finance budget system reform and the deepening of National treasury centralized payment system reform .

此外，世行提供援助，帮助各国在公共财政管理、政府行政管理、地方治理等领域改善自身的制度。

In addition , the Bank provides assistance for improving the countries ' own systems in such areas as public financial management , civil service administration , and local governance .

财政国库管理制度作为公共财政管理框架的基础和重要组成部分，必将随着社会经济的发展而逐步进行调整与完善。

Fiscal treasury management system , as a basic and important part of public finance management frame , will be adjusted and improved with the developing pace of our society .

为进一步适应公共财政管理体制改革的需要，权责发生制在我国预算会计中的应用引起了人们越来越多的关注。

With the reform of the public financial management system reform , people pay more and more attention to the application of accrual basis system in budget accountancy in our country .

1782年，英国率先实行政府采购制度，作为政府公共财政管理体系中的一项分支制度得以快速发展并被其他国家广泛采纳。

In 1782 , British firstly carried out the Government Procurement System , which has been accepted by other countries fast and broadly as the part of the Government public fiscal management system .

与法制化的公共财政管理体系相比，青岛市地方财政地方财政尚未成为名副其实的一级财政主体，县乡财力不均衡。

Thirdly , compared to the legal public finance management system , the local finance in Qingdao has not yet become truly a financial main body and the financial power between country and village is unbalanced .

最后（但不是最不重要的），它暴露了成员国政策和机构的弱点，特别是在金融监管、银行、公共财政管理以及劳动力市场等领域。

Last but not least , it has exposed weaknesses in policies and institutions of Member States , particularly in financial regulation , in their banks , in management of public finances and in labour markets .

今天，我国的公共财政管理已进入到了一个更关注支出改革的新的历史阶段，社会、公众也更加关注政府执政的绩效、能效。

Currently , the management of the public finance has entered a new historical stage that is more focusing on the expenditure reformation . Meanwhile , the society and the public pay more attention on the reigning performance and efficiency of the government .

政府采购作为市场经济国家普遍推行的一种公共财政管理制度，是公共资金的主要使用途径之一，政府采购领域也必然成为了各国商业贿赂的高发区，我国也不例外。

Government procurement as a market economy country launched a widespread public financial management system is the main use of public funds one way , the area of government procurement is bound to become a high incidence area of commercial bribery countries , China is no exception .

如何强化公共财政支出管理，提高公共财政支出的绩效水平，已成为社会主义市场经济条件下提升财政管理工作水平的重大课题。

It has become a major issue of improving the level of financial management to how to strengthen public expenditure management and improve the performance of public finance expenditures .

我们预计失败的英国财政大臣（现在是首相）会将其对公共财政的管理不当归咎于外来的全球影响，并提出一个全球监管框架作为解决出路。

We can expect a failed UK chancellor of the exchequer , now prime minister , to blame extraneous global forces for his mismanagement of public finances and propose a global regulatory framework as the solution .

阐述了我国公共财政支出管理方面存在的问题，分析了规范和完善公共财政支出管理体制的重大意义，提出了相应的策略建议。

This paper expounds the problems existing in the management of the public financial expenditure , analyzes on the important significance of regulating and perfecting the management of the public financial expenditure , and puts forward some corresponding suggestions .

并把企业组织绩效考核理论应用到公共财政支出管理上来，探索研究我国地（市）级公共财政支出的绩效评估指标体系这个课题。

Enterprises and organizations of the performance appraisal theory applied to the management of public finance expenditures , exploration and research in China prefectural ( municipal ) level of public expenditure index system to assess the performance of the subject .

随着市场经济的发展和政府职能的不断加强，政府采购作为公共财政支出管理的重要手段，在宏观调控经济、规范财政支出、维持市场秩序等方面发挥的作用将会越来越重要。

With the development of market economy and continuously strengthen of government functions , government procurement as an important means of public expenditure management , which the role of macro-economic regulation and regulating the financial expenditure to maintain an orderly market will become more and more important .

研究完善行政事业单位国有资产的预算管理，既有利于有效开展资产管理工作，也有利于深化公共财政预算管理体制改革，科学编制财政部门预算，具有理论指导意义。

Research institutions improve administration of the budget of state-owned assets management , both in favor of effective asset management job , but also conducive to deepening the reform of public finance budget management , scientifically draw up budget for the financial sector , with the meaning of theoretical guidance .