浅析中央预算单位预算管理一体化改革现状及展望
Analysis of the Present Situation and Prospect of the Reform of the Integrated Budget Management of the Central Budget Unit

现代化财政制度是提高国家治理体系和治理能力水平的重要基础，预算管理信息化是建立现代财政制度的重要标志，预算管理一体化是预算管理信息化工作的重要手段，预算管理一体化不是简单的建设或者更换一个信息系统，而是通过梳理业务和流程，形成系统集成，把制度规则、经济业务嵌入信息系统，有利于规范各级预算管理，推动数据共享共用，动态掌握各级预算安排和执行情况，为更好统筹财政资源、调整优化支出结构提供有力抓手。财政部以信息化手段为突破口，深入推进预算管理一体化改革，本文从预算管理一体化的内容和演进历程及其重要性进行论述，并结合工作实际，对现阶段中央预算单位使用预算管理一体化过程中存在的难点进行分析，提出了对中央预算管理一体化系统的未来展望。
Modernizationofthe financial system is an important basis for improving the level of national governance system and governance capacity. Informationization of budget management is an important symbol of establishing a modern financial system. Integration of budget management is an important means of informationization of budget management. The integration of budget management is not simply the construction or replacement of an information system, but the formation of system integration by sorting out the business and process, and embedding the system rules and economic business into the information system, which is conducive to standardizing the budget management at all levels, promoting data sharing and sharing, and dynamically grasping the budget arrangement and implementation at all levels. This will provide a strong starting point for better coordinating financial resources and adjusting and optimizing the expenditure structure. The Ministry of Finance takes information technology as a breakthrough to further promote the reform of integrated budget management. This paper discusses the content, evolution and importance of integrated budget management from the perspective of the actual work, analyzes the difficulties existing in the process of the central budget unit using integrated budget management at the present stage, and puts forward the future outlook of the integrated system of central budget management.