政府采购预算

政府采购预算管理研究

Budgetary Management Research of Government Procurement

而国内的财政学界、管理学界逐渐认识到了其重要意义，并由此陆续对政府采购预算工作进行了一系列的分析和研究，使其成为了备受关注的一个热点问题。

The domestic financial and management scholars come to realize its significance , and thus are gradually work on government procurement budget , a series of analysis and research , it has become a hot topic of concern .

政府采购的预算管理和会计监督

The Budget Management and Accounting Supervision of Government Purchase

政府采购的预算编制和预算执行方面存在诸多问题，会计监督也不能够始终贯穿政府采购活动的整个过程。

Many problems have been found in budgeting and budget implementation of government purchase , but the accounting supervision can 't always company with government purchase .

在财政方面，国家加快了改革步伐，建立了公共财务框架、实行政府采购、部门预算和国库支付制度等。

In financial terms , our country accelerate the pace of reform , establish a public finance framework , imply government-procurement , departments-budget and treasury-payments system .

指出了政府采购资金、预算的管理、集中的管理、支付的管理等，并研究了政府采购资金会计核算的性质和范围，进而提出了会计核算办法。

In the mean time , the author puts forward the accounting method in the management of government purchasing funds by analyzing the characteristics and range in the accounting practice of the government purchasing funds .

实施金财工程主要是为了帮助国家实现部门预算改革、国库管理制度改革、政府采购改革、预算外资金征缴改革提供有力的支持。

Implementing the Golden Finance Project is aimed to assist the country to achieve departmental budgeting reform , treasury management system reform , government procurement reform , and the collection of extra-budgetary funds and provide strong support for the reforms .

近几年来，随着我国政府公务行为的规范，政府采购正逐步成为规范政府财政资金使用的重要途径，同时也使得政府采购预算工作的作用日益凸显。

In recent years , with the Chinese government official conduct , and government procurement are becoming the norm to use the government funds the mainstream , but also makes the government procurement budget to work becomes increasingly important .

以时间为主线，从采购单位、采购目录、采购方式等多个视角对政府采购规模进行分析，有利于下一年政府采购资金支出的管理，同时也能较精细的安排政府采购预算。

With time as the main line , analyze the scale from many angles , such as purchasing units , purchasing catalogue , purchase mode . It is helpful for the government procurement capital spending management of next year .