(我国公共预算的编制审批程序分析.docVIP

封 面 我国公共预算的编制审批程序分析目 录 摘要………………………………………………………………………3 abstract…………………………………………………………………4 前言………………………………………………………………………5 本论………………………………………………………………………6 一、我国公共预算的编制审批程序现状……………………………6 二、我国公共预算审批编制程序存在的问题………………………6 （一）、我国公共预算编制制度存在的问题 ……………………6 （二）、我国公共预算审批程序存在的问题 ……………………8 三、针对存在问题的解决方案………………………………………8 （一）、关于我国公共预算编制制度的建议 ……………………8 （二）、关于我国公共预算审批程序的建议 ……………………9 结论 ……………………………………………………………………10 致谢 ……………………………………………………………………11 参考文献 ………………………………………………………………12 摘 要 我国公共预算编制审批程序是预算编制中的重点，与国计民生直接相关。但于国际通行做法相比，我国的公共预算编制审批程序尚存有相当程度的弊端，本文在吸取前人研究基础上，分析国内预算编制审批程序的现状的基础上，从预算编制和审批两方面剖析我国公共预算编制审批程序的弊端，并提出相应的解决办法。本文以为其中最关键的是预算编制原则方面，相比传统的量入为出的理财观念，我们有必要向收支大体平衡下的量出为入理财观念转变，允许一定程度的财政赤字，把被动的预算编制活动变为主动的预算编制活动，从而保证政府财政支出的合理化，规范预算编制行为。 关键词：公共预算，预算编制，审批程序 abstract China public budget approval process was the focus of budgeting, and directly related to peoples livelihood. But compared to the international practice, China public budget approval process there is a considerable degree of malpractice, study on the predecessors to be learned in this article on the basis of analysis on the basis of the domestic situation of the budget approval process, from the analysis of the budget formulation and approval of two drawback of public budget approval process, and to propose appropriate solutions. This thought is one of the most critical principles of budgeting, compared with traditional financial management concepts of living within our means, we need to more or less balance of income and expenditure under the measure into the transformation of financial management concept, allows a degree of fiscal deficits, budgeting activities become active passive budgeting activities, so as to ensure the rationalization of government expenditure, standardize budget behavior. Key words:Public budget；Budget making；Examination and approval procedures 前 言 自1995年1月1日《中华人民共和国预算法》实施以来，我国逐渐建立和健全一整套较为适应社会主义市场经济体制的公共预算编制制度[1]，其成