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预算管理和部门预算编制 PowerPoint PPT Presentation


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预算管理和部门预算编制. 胡 明 波 2011.12.3. 财政的简单了解:. 财政, 又称公共财政:是指国家(政府)集中一部分社会资源,用于为市场提供公共物品和服务,满足社会公共需要的分配活动或经济行为。 1 、其本质是:取之于公众,受之于公用,定之于公决。. 2 、财政解决了“市场缺陷”,市场在第一次财富分配过程中,注重效率。财政完成的第二次财富分配,更加注重公平。社会资源,包括各种财富,现在主要是货币资金。获取资源的主要方式是税收。 3 、财政资金的用途:满足社会公共需要,如公共管理、国防安全、城市建设、教育科技文化卫生、社会保障、大型公共设施等。.

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预算管理和部门预算编制

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