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我军预算执行控制的现状分析及对策
引用本文:杨静谊,孙汉堂,张良成.我军预算执行控制的现状分析及对策[J].武警工程学院学报,2010(6):37-40.
作者姓名:杨静谊  孙汉堂  张良成
作者单位:[1]第四军医大学训练部,陕西西安710033 [2]第四军医大学口腔医院,陕西西安710033 [3]第四军医大学协作中心,陕西西安710033
摘    要:目前我军预算执行控制存在主体缺位、目标偏移、机制不顺、责任不明、力度不强等问题,其原因来自权力因素、机制因素、制度因素、程序因素。加强预算执行控制的对策包括:规范预算执行制度、建立军队预算支出绩效评价体系、设计适用现代化监控的技术手段。

关 键 词:军队预算执行控制  现状  对策

Analysis of the Contemporary Situation of Military Budget Execution Control in PLA and the Countermeasures of Strengthening Military Budget Execution Control
Institution:YANG Jing - yi , SUN Han - tang, ZHANG Liang - cheng (1. Teaching Support Section, Training Division, the Fourth Military Medical University; 2. School of Stomatology, the Fourth Military Medical University; 3. Collaborating Centres, Training Division, the Fourth Military Medical University)
Abstract:The main question existing in the military budget execution control are as follows: the lack of principal part, the transfer of control aim, the jam of control mechanism, the faintness of control duty and fee- bleness of control power. There are four reasons for this situation: power, mechanism, constitution and process. Countermeasures should be taken to strengthen military budget execution control, we suggest that the following countermeasures should be included: to make the related constitution more perfect, to establish an estimation system for military budget execution, and to supervise the military budget execution process by using modem techniques.
Keywords:military budget execution control  contemporary situation  countermeasures
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