支出预算编制

零基预算是支出预算编制的基本方法；

And zero base budget should be the primary method in expenditure budget compile .

论文将作业基础预算法原理引入我国高校支出预算编制，能够比较精准的反映各个部门的支出情况、规范支出行为。

This paper introduces the principles of Activity-Based Budgeting on the expenditure budgeting , which more accurately reflection of each department of the disbursement situation and standard spending behavior .

谈如何加强基本支出预算的编制

Talking about How to Strengthen the Compilation of the Budget of the Basic Payments

部门收入预算的编制要以预算的完整统一性为原则，编制综合财政预算。部门支出预算的编制首先要进行科学地分类，将部门支出预算分为基本支出预算与项目支出预算；

For the department , the income budget is united budget , the expenditure budget is divided into basic expenditure budget and project expenditure budget .

从基础信息管理、公用定额项目管理、供给政策等方面论述了如何加强基本支出预算的编制。

This paper discusses on how to strengthen the compilation of the budget of the basic payments from aspects of the basic information management , the public quota project management , and the supply policy , etc.

改革的方向是在满足社会公共需要和使公共服务均等化的前提下，明确政府支出责任，改革预算编制，优化支出结构，提高支出效率，以及研究和解决逆向预算软约束问题。

The corresponding measures are to define government 's expenditure liabilities , reform budget drafting , optimize expenditure structure , improve expenditure efficiency and solve adverse budget softening problem on the basis of satisfying the whole social demand , and equalizing the public services .

财政支出效益受到各种因素影响，主要有财政政策目标、收入结构、支出分配结构、财力状况、支出层级、预算编制、预算执行、预算监督等因素。

The effectiveness is influenced by various factors , mainly including policy objectives , revenue structure , distribution and spending structure , financial capacity , budget plan , budget implementation , budget supervision , etc.

项目支出预算是部门支出预算的组成部分，是中央部门为完成其特定的行政工作任务或事业发展目标，在基本支出预算之外编制的年度项目支出计划。

The project expenditure budget is a part of the department expenditure budget . It is an annual project outlay plan to complete specific administration task in addition to the basic expenditure budget .