摘要
当今世界正在经历一场更大范围、更深层次的科技革命和产业变革。数字经济、数字政务的蓬勃发展对财政管理的数字化、信息化水平提出更高要求。在预算制度改革进入深水区、攻坚期的背景下,国家财政部以信息化手段为突破口,启动预算管理一体化改革,构建现代信息技术条件下“制度+技术”的管理机制,全面提高各级预算管理的规范化、标准化和自动化水平。本文分析了预算管理一体化改革对财政管理带来的机遇与挑战、深化预算管理制度改革亟待破解的难题障碍,最后,提出以系统论思想为指导,以预算管理一体化改革为突破口,整合完善预算管理流程和规则,实现业务管理与信息系统紧密结合,全面提升财政管理水平。
Today's world is undergoing a broader and deeper scientific and technological revolution and industrial transformation.The vigorous development of digital economy and digital government affairs puts forward higher requirements for the digitization level of financial management.Under the background that the reform of the budget system entering deep-water area and the crucial period,Ministry of Finance starts the integrated reform of budget managementunder the guidance of systematic thinking and the breakthrough of information means,constructs the management mechanism of“system+technology”under the condition of modern information technology,and comprehensively improves the standardization and automation level of budget management at all levels.This paper analyzes the opportunities and challenges brought by the reform of integrated budget management to financial management,and the difficult problems and obstacles to be solved in deepening the reform of budget management system.It is proposed to integrate and improve the budget management processes and rules under the guidance of system theory and the reform of integrated budget management,so as to realize the close combination of business management and information system and comprehensively improve the level of financial management.
作者
马海涛
肖鹏
Ma Haitao;Xiao Peng
出处
《行政管理改革》
CSSCI
北大核心
2022年第8期30-37,共8页
Administration Reform
基金
国家社科基金重大项目“深化预算管理制度改革研究——基于跨学科和系统论的研究视角”(21ZDA043)。
关键词
预算管理一体化
财政管理
预算
财政信息化
Budget Management Integration
Financial Management
Budget
FiscalInformatization
