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财政部就《支出经济分类科目改革试行方案》答记者问
2016-11-16 16:48:53 财政部网站
为了更好地贯彻落实预算法,实施全面规范、公开透明的预算制度,财政部近日印发了《支出经济分类科目改革试行方案》(以下简称“试行方案”)。就此,财政部预算司有关负责人回答了记者的提问。
一、问:什么是支出经济分类科目?
答:政府收支分类科目是反映政府收支活动的分类体系,它是各级政府预算和部门预算编制、执行、决算的基础和重要工具,包括收入经济分类科目、支出功能分类科目和支出经济分类科目。预算法第32条明确规定:各部门、各单位应当按照国务院财政部门制定的政府收支分类科目……编制预算草案。我国现行政府支出分类科目框架体系,是2007年参照国际货币基金组织(IMF)对各成员国的要求并结合我国实际情况确定的,分为支出功能分类科目(以下简称功能分类)和支出经济分类科目(以下简称经济分类),功能分类反映政府各项职能活动,即政府究竟做了什么,比如是用于社保,还是办了教育;经济分类反映政府的钱是怎么花出去的,比如是支付了人员工资还是购买了办公设备。在支出经济分类科目设置上,分“类”、“款”两个层级,包括工资、办公费、差旅费、会议费、房屋建筑物购建等若干科目。
二、问:为什么要对支出经济分类科目进行改革?
答:支出经济分类科目是各级政府、各部门(单位)编制预决算的重要工具,按经济分类科目编制预算是细化预算编制、规范预算执行、保障预算监督、提升政府效能的重要举措,也是世界主要发达国家的通行做法。
2007年我国政府收支分类科目改革后,已初步建立了与当时预算管理要求相适应的较为完善的支出经济分类科目。2015年新预算法实施前,各级政府和各部门(单位)主要按功能分类编制预算,没有全面系统地按支出经济分类编制预算。支出经济分类科目主要用于部门(单位)的决算编制和会计核算。因此,在支出经济分类科目的设置上更多地体现了部门(单位)会计核算特点和决算管理要求。
2015年实施新修订的预算法后,法律要求各级政府和各部门(单位)在按功能分类编制预算基础上,同时还要按支出经济分类编制预算。因此,现行支出经济分类科目的局限性也逐渐显现出来,主要是政府预算和部门(单位)预算共用一套支出经济分类科目,没有完整体现政府预算管理特点和核算要求。实施支出经济分类科目改革,可以从支出经济属性的维度清晰、完整、细化反映政府用于工资、机构运转、对事业单位补助、对企业投入以及对个人和家庭补助支出等方面的情况,从而有利于合理确定各级政府和各部门的支出预算,进一步规范各级政府和各部门(单位)的支出行为;有利于进一步提升预算编制的科学化、精细化水平,提高预算透明度;有利于更好地发挥人大监督、审计监督和社会监督效能,实现依法理财、民主理财、科学理财。
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