摘要
水利基本建设项目预算是部门预算的重要组成部分,是为完成水利基本建设项目而编制的年度支出计划。在新《预算法》和财政部实施三年中期财政规划管理的背景下,结合水利基本建设项目周期长、程序多、技术难等特点,分别对新时期水利基本建设项目预算编制的重要作用、自身特点、当前存在问题及完善对策提出相应的分析和思考,以期为水利基本建设项目预算编制的实践活动提供借鉴。
The budget of basic construction projects of water conservancy is an important part of the department budget and the annual expenditure plan prepared for the completion of the basic construction projects of water conservancy. Under the background of new 'Budget law of the People 's Republic of China'and three-year medium-term fiscal planning management issued by China 's Ministry of Finance,the important role and characteristics of budget preparation of water conservancy construction projects in the new period are analyzed combined with the characteristics of water conservancy construction projects,that is,long period,various procedures and difficult technology, and the existing problems and countermeasures are put forward in order to provide some reference for the practices of budget preparation of basic construction projects of water conservancy.
出处
《水利经济》
2015年第5期69-72,80,共4页
Journal of Economics of Water Resources
关键词
水利工程
基本建设项目
预算编制
water conservancy
basic construction
budget preparation
