对进一步做好支出经济分类科目改革工作的探析

发布时间：2018-03-24 15:57

本文选题：支出经济分类　切入点：预算管理　出处：《财务与会计》2017年14期

【摘要】：2016年10月财政部印发《支出经济分类科目改革实行方案》。本文从实际操作的层面,分析了该项改革存在执行主体范围不一致、科目转换复杂、审批流程待细化等问题,提出了建设流程通畅、业务协同、数据共享的一体化信息管理系统,推进"三算合一"等措施,以支持和促进这项改革落地。
[Abstract]:In October 2016, the Ministry of Finance issued and issued the implementation Plan for the Reform of the Economic Classification of Expenditure. From the practical operation level, this paper analyzes the problems of inconsistent scope of implementation of the reform, complicated subject conversion, and the examination and approval process to be refined, etc. In order to support and promote the reform, an integrated information management system with smooth flow, business cooperation and data sharing is put forward to promote the integration of "three calculations in one" and so on.
【作者单位】：文化部财务司;
【分类号】：F812.45

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