本文選題：支出經(jīng)濟(jì)分類　切入點(diǎn)：預(yù)算管理　出處：《財(cái)務(wù)與會(huì)計(jì)》2017年14期

【摘要】：2016年10月財(cái)政部印發(fā)《支出經(jīng)濟(jì)分類科目改革實(shí)行方案》。本文從實(shí)際操作的層面,分析了該項(xiàng)改革存在執(zhí)行主體范圍不一致、科目轉(zhuǎn)換復(fù)雜、審批流程待細(xì)化等問(wèn)題,提出了建設(shè)流程通暢、業(yè)務(wù)協(xié)同、數(shù)據(jù)共享的一體化信息管理系統(tǒng),推進(jìn)"三算合一"等措施,以支持和促進(jìn)這項(xiàng)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.
【作者單位】： 文化部財(cái)務(wù)司;
【分類號(hào)】：F812.45

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