预算制度改革

深化预算制度改革，推进省直管县财政管理方式改革。

We will also deepen reform of the budgetary system and accelerate the reform to put county public finance directly under the supervision of provincial governments .

中国预算制度改革的当务之急是建立控制取向的预算管理模式，解决财务合规性问题。

The urgent task reforming China 's budget system is to set up the budget management mode of control-based orientation , solve the problems of compliance related with financial affairs .

我国当前正在进行政府预算制度改革，但相关理论研究，尤其是政府预算比较研究，尚处于起步阶段。

Now our country is implementing the reform of government budget system , but the research on related theories , especially the comparative study of government budget , is still at the initial stage .

如果说第三部分是对进步主义时代美国政府功能和结构转变的宏观分析，则接下来对文官制度改革、预算制度改革的研究则是对进步主义时代美国政府改革在组织和预算方面的中观分析。

If we said that the third part is the macro-analysis of the function and structure of American government during progressivism age , the next study of the reform of civil services and budget system is the middle analysis of system and budget of American government during the progressivism age .

预算会计制度改革若干问题探讨

Some Considerations about Reformation of Budget Accounting System under the Finance Reformation

对高校预算管理制度改革的探讨

On the Reform of the Budget Management System in Institutions of Higher Learning

最后，稳步推进相关预算管理制度改革。

Ultimately , the system reform related to budget management should be advanced steadily .

我国政府预算制度的改革取向

Orientation of China 's Government Budgeting System Reform

此次财政体制改革将以财政支出的改革为重点，进而实现整个预算制度的改革。

The financial system reform will be in the reform of the fiscal expenditure , and achieve the budget system reform .

首先，地方预算编制制度改革的核心与基础是建立更合理的、可操作性的部门预算编制制度。

At first , the core and base of budget compiling system reform is to design a reasonable and practicable department budget .

自1997年以来，我国预算会计制度改革的基本出发点是重构预算会计体系，而不是建立政府会计体系。

There are several reforms of budgetary accounting in China since 1997.The basic starting point of these reforms is to reconstruct budgetary accounting system other than establishing governmental accounting system .

建立公共财政意味着要对形成于计划经济条件下的高度集中的传统管理制度进行改革和创新，其中处于核心地位的则是预算制度的改革和创新。

To establish public finance means to reform and innovate the highly concentrated traditional management system under a planned economy , and above all to reform and innovate the budget system .

国库集中收付制度，是现代市场经济国家普遍实行的一项财政资金管理制度，也是我国当前预算管理制度改革的一项重要内容。

Treasury single account system is the public finance fund management system generally performed by modern market economy countries . It is also one of the important items in our country 's present budget management system reform .

县乡财政解困需要制度创新，这包括财权与事权的统一、预算管理制度改革、转移支付制度改革和基层财政债务的有效治理。

All these dilemma need the innovation of the system , including the uniform of fiscal revenue and expenditure , the reform of budget management , transformed payment system reform and the efficient solution to local fiscal debets .

另一方面，财政资金使用铺张浪费、财政支出效率不高等问题日益突出，成为各方关注的焦点，为此我国1999年开始进行预算管理制度改革，逐步推行部门预算。

At the same time , the question about extravagant fiscal funds and the lower expenditure efficiency becomes the focal point . For this reason our country carried on the budget management system reform , carried out the departmental budget gradually .

实行国库集中支付制度是对财政资金账户设置和收支缴拨方式的根本性变革，是预算管理制度改革的核心内容之一。

It is the fundamental transformation of the financial fund account establishment and the way of the revenue and expenditure to implement the State treasury centralism payment system , and also it is one of the core content of budget management system reform .

摘要我国财政预算管理制度改革、西方国家非营利组织会计的影响和现行事业单位会计准则制度本身存在的缺陷是事业单位会计改革的主要原因。

The reform of the financial budget management of our country , the influence of non-profit organization accounting in western countries and the defect that exists in the present accounting standard for public institutions are the main reasons for the accounting reform in China public institutions .

预算会计制度改革应围绕重新明确预算会计的分类，引入权责发生制计量基础，完善政府会计信息体系、增加政府会计信息的透明度三方面来进行。

The reform of the budget accounting system should do from the following aspects of making clear the categories of budget accounting , introducing calculation base of power-duty generation system , perfecting the system of governmental accounting information and increasing the transparency of governmental accounting information .

公共财政支出预算管理制度的改革取向

The Direction of Disburse Budget System in Public Finance

2001年3月，军队开始对预算编制制度进行改革。

In March 2001 , the PLA began to reform the budgetary planning system .

财政预算管理制度的改革，意味着我国财政审计的外部环境发生了变化。

It means that the environment of the Public Finance Audit will be changed .

政府部门预算支出管理制度改革的路径选择，反映了当前公共财政制度体系改革的核心价值取向。

The path selection for the reform of budget expenditure management system of governmental departments reflects the core value orientation of current public financial system reform .

预算管理制度的改革是我国经济体制改革的重要组成部分，这将深刻地影响到我国的政治经济制度。

The reform of budget management system is an important part of the reform of economy system . It will have important impact on the national politics and economy system .

因此，在当前的财政实践中，加快预算支出管理制度的改革创新，已成为我国预算管理制度改革向纵深发展的重要选择。

So , in the present financial practice , to quicken the reform and innovation of the expenditure management system of the budget is very important , which will further management system reform and development in our country .

最后，从国库管理体制改革、预算编制改革、预算会计制度改革以及其他配套措施的改革等方面，提出了一些如何完善的想法。

At last , I have advanced the suggestion that how to make improvement from treasury management system reform , budget made reform , budget accounting reform and other match measures .

笔者最后从推进预算编制改革、预算会计制度改革、完善财政管理信息等软件系统等方面，提出了一些如何完善改革的配套措施的想法，从而有益于我国的改革进程。

Finally , the author presents the ideas on how to improve the reformation from such software system aspects as promoting budget reform , budget accounting system reform and improving financial administration information , thus benefiting the process of Chinese treasury payment system .

公共预算决策分析框架与中国预算管理制度改革

A Frame to Analyze Public Budgeting and the Reform of Budgeting System in China

国库集中收付制度推动了我国财政预算管理制度的巨大变革，而预算管理制度改革将使预算执行审计工作面临新的变化。

The system of national treasury single audit has promoted immense reforms of financial budget management , which in turn bring budget audit work into new situation .

国家预算管理制度是一个统一完整的体系，在中央部门预算改革开始后，必须进一步实施地方预算管理制度的配套改革。

As it is a whole and united system , the local budget management system must keep up with the reform of central government department budget .

其次，对美国预算演进和发展过程做了介绍，尤其是对进步时代的预算制度改革和新绩效预算中的绩效评价制度做了重点关注。

Secondly , this part introduces the development of America budget system , especially focusing on the innovation in advancing time and performance assessment system of new performance budget .