摘要
预算支出标准建设是加强和规范财政预算的有效手段,为预算编制和执行提供基础依据,有利于提高财政资源配置效率和资金使用效益,是深化预算改革的重要内容和落实财政科学管理要求。文章通过梳理支出标准建设现状,结合江苏省预算支出标准体系建设实践,研究分析存在的主要问题,从制度设计、分类实施、优化流程、创新工作方法等方面提出了加快支出标准体系建设的对策建议。
The establishment of expenditure standards is an effective means to strengthen and standardize fiscal budgeting,providing a foundational basis for budget formulation and execution.It enhances the efficiency of fiscal resource allocation and fund utilization,serving as a key component of budget reform and a requirement for implementing scientific fiscal management.This article reviews the current state of expenditure standard development,analyzes major issues through the practical case of Jiangsu Province's budget expenditure standard system,and proposes countermeasures and suggestions for accelerating the construction of expenditure standards from aspects such as system design,categorized implementation,process optimization,and innovative working methods.
作者
钱军
Qian Jun(Jiangsu Provincial Finance Investment Review Center,Nanjing,Jiangsu,210000)
出处
《市场周刊》
2025年第34期119-122,共4页
Market Weekly
关键词
财政管理
预算支出
标准体系
financial management
budget expenditure
standard construction
