本文選題：問責(zé)機(jī)制　切入點(diǎn)：財政部門　出處：《中國財政》2017年03期

【摘要】：正預(yù)算法修訂并實(shí)施以來,預(yù)決算公開工作在全國各地得以全面推開。2016年11月,財政部制定并公布了《地方預(yù)決算公開操作規(guī)程》,除對預(yù)決算公開操作規(guī)程作了明確規(guī)定外,并確立起"考核+公布排名+追責(zé)"的考核問責(zé)機(jī)制。有理由相信,預(yù)決算公開工作將全面邁入法制化、規(guī)范化和常態(tài)化軌道。預(yù)決算公開工作取得明顯成效從微觀來看,公開的反作用力明
[Abstract]:Since the revision and implementation of the Budget Law, the work of making budget and final accounts public has been pushed forward in all parts of the country. In November 2016, the Ministry of Finance formulated and published the "Open operating procedures for Local Budget and final accounts." And to establish an examination and accountability mechanism of "assessing and publicizing ranking and pursuing responsibility." there is reason to believe that the work of making budget and final accounts public will be fully legalized, standardized and normalized. The work of disclosure of budget and final accounts has achieved obvious results from the micro perspective. Open reaction
【作者單位】： 江蘇省鹽城市鹽都區(qū)財政局;
【分類號】：D922.21;F812.3

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