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1 概述财政三项制度改革,内容主要是以部门预算为基础,对财政资金的支付采用以单一帐户为主要形式的国库集中支付制度,对以财政资金进行的采购行为采用政府采购制度。新形式下,研究如何推行财政三项制度改革,使其更好地为水利建设服务,成为水利财务管理工作中的一项重要内容。近几年来,水利财务管理工作围绕新的治水思路,结合行业实际,加强管理、创新体制,推进三项制度改革,取得了显著成效。但水利行业在执行财政三项制度改革方面,仍存在许多不容忽视的问题。
1 Outline The reform of the three financial systems is mainly based on departmental budgets. The central government treasury payment system takes the single account as the main form of payment for the financial funds, and adopts the government procurement system for the procurement activities with the financial funds. Under the new form, studying how to carry out the reform of the three systems of finance to make it serve water conservancy better has become an important part of water conservancy financial management. In recent years, the financial management of water conservancy has revolved around the new idea of water control and has taken prominence in the light of the reality of the industry, strengthening management and innovation system, and promoting the reform of the three systems. However, the water conservancy sector still faces many problems that can not be ignored in implementing the reform of the three financial systems.