뗚16뻭ꆡ뗚3웚벪쇖쪡뺭볃맜샭룉늿톧풺톧놨쓪6퓂훆풼늿쏅풤쯣룄룯뗄틲쯘럖컶ꇵꆡ샮ꆡ죱(뎤뒺쮰컱톧풺닆헾쾵,벪쇖뎤뒺130021)ꆲ햪ꆡ튪ꆳ늿쏅풤쯣룄룯쫇컒맺닆헾횧돶맜샭쳥훆룄룯뗄죽듳뫋탄쓚죝횮튻,쫇뛔닆헾횧돶풴춷훎샭뗄훘튪뮷뷚ꆣ컒맺ퟔ2000쓪췆탐늿쏅풤쯣룄룯훁뷱,쯤좡뗃튻뚨뺭퇩,좴튲놩슶돶훮뛠컊쳢ꆣꆲ맘볼듊ꆳ늿쏅풤쯣룄룯;훆풼틲쯘;뺭볃럖컶ꆲ훐춼럖샠뫅ꆳF810145ꆡꆡꆲ컄쿗뇪쪶싫ꆳAꆡꆡꆲ컄헂뇠뫅ꆳ1009ꆪ0657(2002)03-0024-02ꆡꆡ늿쏅풤쯣쫇쫐뎡뺭볃맺볒웕뇩닉폃뗄풤쯣뇠훆랽램,췆폫쿞훆,쫇뿘훆헾뢮닆헾믮뚯뗄훆뛈뿲볜ꆣ퓚쫐뎡뺭볃랢듯탐늿쏅풤쯣튲쫇짮뮯컒맺닆헾쳥훆룄룯ꆢ릹붨릫릲풤쯣뿲볜맺볒,늿쏅풤쯣뿉틔틽폃뛠늿램뗤ퟷ캪웤훆뚨뗄틀뻝ꆣ뛸퓚뗄뿍맛튪쟳ꆣ쪵탐늿쏅풤쯣뫳,풤쯣뇠훆붫뷸튻늽뿆톧뮯ꆢ컒맺,램훆붨짨퇏훘훍뫳,춻돶뇭쿖퓚ꆶ:풤쯣램ꆷ폫ꆶ쿜램ꆷ믹훆뛈뮯뫍맦랶뮯ꆣ쯼닺짺뗄짮닣듎펰쿬퓚폚쪵쿖쫐뎡뛔헾폚풤쯣쪱볤뗄맦뚨뮥쿠돥춻,떼훂쎿룶풤쯣쓪뛈1ꆫ4퓂럝뢮뗄룹놾풼쫸,쳡룟닆헾뷰뗄쪹폃킧틦ꆣ놾컄횼퓚뛔훆풼뒦폚컞풤쯣ힴ첬;쿖탐ꆶ풤쯣램ꆷ벰웤쿠맘쳵샽틑늻쫊뫏늿쏅웤룄룯뗄훷튪틲쯘뷸탐훰튻웊컶,쾣벽뛔훐맺풤쯣쳥훆룄룯풤쯣뗄뇠훆ꆣ폐쯹틦ꆣ평폚쒿잰늿쏅풤쯣뇠훆뷏듖,뫜뛠뷰늻쓜실쪵떽캻,튻ꆢ릫훚닎폫벰램싉볠뚽헢퓚뿍맛짏룸닆헾볠뚽듸살삧쓑폫ퟨ솦ꆣ횴램늻퇏,볠달솦(튻)볛횵맛ꆢ탅퇶벰릫훚뗄닎폫틢쪶ꆣ뎤뻃틔살,훐맺뛈맽죵,닆뺭볍싉믬싒,돶쿖듳솿탩볙믡볆풤쯣탅쾢,떼훂풤뗄릫릲풤쯣훆뛈뚼쎻폐틽웰릫훚뗄맘힢,릫릲풤쯣벸뫵짙폐쯣쪹폃킧틦뗍쿂ꆣ살ퟔ릫훚뗄톹솦ꆣ웤룹놾풭틲퓚폚,컒쏇뎤웚뗄헾닟떼쿲쪹뛾ꆢ뇠훆쳥쾵ꆢ닆헾럧쿕벰풤쯣뗷헻뗃릫훚좱랦뛔풤쯣쫕죫폫횧돶훆뛈뗄쇋뷢ꆣ훐맺뗄쮰쫕훆(튻)늿쏅풤쯣뇠훆쳥쾵ꆣ쒿잰,컒맺늿쏅풤쯣뇠훆쳥쾵뛈틔볤뷓쮰캪훷,쟒닉좡틾뇎헷쫕뗄랽쪽,룼쪹뗃릫훚쓑틔뗄좱쿝훷튪쳥쿖퓚틔쿂벸랽쏦:붫ퟔ벺뗄쮰뢺폫릫릲풤쯣뗄킧싊솪쾵퓚튻웰,릫훚맘힢뷏뛠늿쏅풴뗷닩뗄실쪵폫럱ꆣ튪뇠뫃늿쏅풤쯣,잰쳡쳵볾뗄뷶쫇햼쮰쫕쫕죫뇈훘뷏짙뗄룶죋쯹뗃쮰ꆣ쓉쮰죋ꆰ좱캻ꆱ뻍쫇뛔늿쏅뗄쿖폐풴ꆢ쫕횧ힴ뿶뫍죋풱뇠훆뗈믹놾쟩뿶뷸쫇풤쯣짙폐릫훚닎폫뗄훘튪풭틲ꆣ퓚횧돶쇬폲샯,평폚짧믡탐좫쏦뗷닩,쏾쟥볒뗗ꆣ헢쫇튻쿮뢴퓓뛸볨뻞뗄죎컱,틲캪놣헏훆뛈뗄늻붡좫,횧돶뢣샻뛔릫훚뗄펰쿬쇈쇈ꆣ평폚훐맺쯼캪뇠훆늿쏅풤쯣뫍쾸뮯풤쯣쳡릩헦쪵틀뻝,캪훆뚩뿆톧뫏뗄탐헾쳥훆뻟폐솥쫴탔뗄쳘뗣,릫훚뛔탐헾뗄ퟔ쿂뛸짏뗄볠샭뗄뚨풱뚨뛮뇪ힼ쳡릩ힼ좷쫽뻝ꆣ평폚탅쾢뗄늻췪좫폫룷뚽뷏죵ꆣ뛸퓚떱듺훐맺,헾뢮좨췾뗄ꆰ죋룱뮯ꆱ뇘붫닺짺짮풶늿쏅샻틦뗄붻닦듦퓚,쪹뗃풤쯣뇠훆뗄헦쪵탔ꆢ뿉뾿탔듳듲펰쿬ꆣ튪쿫탎돉헽쏦킧펦뗄죋룱좨췾,뇘탫춨맽튻뚨뗄랽쪽헛뿛ꆣ펮뗃쏱훚뗄탅죎뫍펵듷,벴ꆰ틔쳬쿂닔짺캪쓮ꆱ뗄룟뛈짧믡퓰뇠훆뗄쓚죝랶캧ꆣ쒿잰,늿쏅풤쯣뗄ퟩ돉평튻냣뗄풤쯣죎룐뇘탫쪱뿌쏺볇폚탄ꆣ늿쏅풤쯣룄룯헽쫇쪹헾뢮폫릫훚쫕죫횧돶ꆢ헾뢮탔믹뷰쫕죫횧돶뫍풤쯣췢뷰쫕죫횧돶릹뻠샫삭뷼뗄ퟮ뫃웵믺ꆣ캪듋,펦볓듳탻뒫폫웕벰솦뛈,쪹릫돉ꆣ떫퓚풤쯣짏놨쪱,뛔폚쓉죫맜샭뗄풤쯣췢뷰죔쫇볲떥훚맣랺뗄닎폫뷸살,듓뛸룄뇤릫릲풤쯣좱랦킧싊뛸폖짙폐죋쇐쫕쇐횧,쪵볊짏죔헆컕퓚늿쏅쫖훐ꆣ뛔폚쓉죫풤쯣맜샭뗄컊뷲뗄??뻖쏦ꆣ탐헾쫂튵탔쫕럑,퓚뻟쳥뇠놨쪱폖닉좡늿쏅풤쯣췢떥뛀놨(뛾)램싉뗄풼쫸폫볠뚽믺훆ꆣ맺볒풤쯣뻍웤놾훊뛸퇔엺,쪹뗃쓉죫풤쯣뗄풤쯣췢뷰실뗃ꆰ춼폐탩쏻ꆱꆣ쫇튻훖램싉,쯼쓚몬ퟅ헾훎훆뛈뮯폫뺭볃쿖듺뮯뗄춳튻ꆣ퓚뇠훆벼쫵ꆣ췆탐뿆톧뗄뇠훆랽램,닉좡쇣믹풤쯣폫벨킧쫐뎡뺭볃쳵볾쿂,쯼쫇쓉쮰죋뫍쫐뎡뛔헾뢮헾훎좨솦뗄풼쫸풤쯣뗄랽램ꆣ쇣믹풤쯣쪵볊짏쫇헾뢮풤쯣뇠훆벼쫵랢햹뗄ꆡꆡꆲ쫕룥죕웚ꆳ2002ꆪ04ꆪ02ꆲퟷ헟볲뷩ꆳ샮ꆡ죱(1976ꆪ),얮,뎤뒺쮰컱톧풺닆헾튵퇐뺿짺,뎤뒺죋,퇐뺿랽쿲:훐맺쮰훆붨짨ꆢ릫릲풤쯣ꆣꆤ24ꆤ' 1995-2005 Tsinghua Tongfang Optical Disc Co., Ltd. All rights reserved.
튻룶돉맻,뛸벨킧풤쯣퓲쫇췪짆늿쏅풤쯣뗄튻훖뎢쫔,튲쫇쪡뎤짳엺벴뿉,뛸욽쪱뗄풤쯣뿆쒿횮볤뗄뗷볁ퟷ폃,횻탨놨폅뮯늿쏅풤쯣뗄랽쿲폫쫖뛎ꆣ룹뻝쿖ힴ,뇘탫뛔풤쯣뿆쒿뷸쟫쪡닆헾쳼뗄쇬떼짳엺벴뿉ꆣ풤쯣놾짭뻟폐뗄램뚨킧솦쪹튻늽쾸뮯,뺡뿬훆뚨풤쯣횧돶럖샠뇪ힼ,맦랶풤쯣뿆쒿짨볆ꆣ웤퓚쪵볊릤ퟷ훐뇘탫맡뎹횴탐,쯦틢뗄풤쯣뗷헻뇘좻쿷죵램IMF뗄GFS뗄헾뢮횰쓜뫍뺭볃탔훊럖샠뇪ힼ틑퓚쫀뷧룷맺뚨탔ꆣ틲듋,뇘탫맦랶풤쯣뗷헻,틔쳡룟뷰쪹폃킧싊ꆣ놻웕뇩닉폃,쯼쫇맺볊뛠뇟뫍쮫뇟ퟩ횯쯹췆돧뗄쟷춬뇪ힼꆣ죽ꆢ닆헾엤쳗룄룯듫쪩컒쏇뿉틔틔듋캪뻝,뷡뫏컒맺쪵볊쟩뿶,훆뚨돶쫊떱뗄풤쯣(튻)룷늿쏅볤닆헾맘쾵뗄샭쮳ꆣ풤쯣맜샭뗄룄룯뇘좻횧돶럖샠뇪ힼꆣ퓚쳵볾쟷폚돉쫬쪱붨솢춳튻뗄풤쯣뇠싫쾵펰쿬떽늿쏅볤뗄닆헾맘쾵,뛸늿쏅볤닆헾맘쾵퓚튻뚨돌뛈짏춳,캪쿲닆헾맜샭탅쾢뮯맽뛉ퟶힼ놸ꆣ튲믡펰쿬풤쯣맜샭룄룯뗄뷸돌폫돉냜,솽헟쫇쿠뮥펰쿬뗄ꆣ뇠훆쪱볤폫뿆톧싛횤ꆣ쒿잰,컒맺뇠훆늿쏅풤쯣뗄쪱볤떱잰컒맺닉폃뗄쫇튻훖헾뢮훷떼뗄훆뛈뇤잨쒣쪽,뛸늿쏅풤캪6룶퓂,뷶쫇컷랽쫐뎡뺭볃맺볒쯹폃쪱볤뗄뛾럖횮튻ꆣ닖쯣룄룯쫇헫뛔헾뢮ퟔ짭뷸탐뗄,쯼짦벰떽룷늿쏅뗄볈뗃샻틦듙뗄뇠훆쪱볤쪹뗃풤쯣쪧헦뗍킧ꆣ붫풤쯣뇠훆쪱볤퇓뎤캪룱뻖뗄뗷헻폫닆헾맜샭풴좨쿞뗄퓙럖엤ꆣ쯹틔,뒦샭뫃늿튻쓪ퟳ폒,돽폫맺볊쿠뷓맬,룼훘튪뗄쫇폐돤풣뗄쪱볤뛔닝쏅볤뗄맘쾵훁맘훘튪ꆣ낸뷸탐뛠랽싛횤,폐샻폚횧돶풤쯣뗄폅뮯ꆣ퓚폐맣랺릫훚닎(뛾)헾뢮닉릺폫맺뿢벯훐횧뢶훆뛈뗄펰쿬ꆣퟷ캪닆헾폫뗄잰쳡쿂,뛔닝낸뷸탐늻춬닣듎뗄듨짌싛횤,헢퇹뇠훆뗄횧돶쇬폲뗄죽쿮룄룯,헢죽헟횮볤쫇쿠뮥틀듦,릲춬랢햹뗄ꆣ풤쯣닅룼뿆톧뫏샭ꆣ늿쏅풤쯣쫇믹뒡;맺뿢늿쏅룹뻝풤쯣횸뇪낲업뷰,늢볠뚽풤쯣놨룦폫컄볾릫늼ꆣ뷼20뛠쓪살,룷맺풤쯣릫늼ꆢ릫룷늿쏅폃뿮;헾뢮닉릺늿쏅내풤쯣쿮쒿뫍횧돶늿쏅뗄쫂튵뷸뾪뗄돌뛈듳듳쳡룟,헢쫇짧믡뷸늽뗄뇪횾ꆣ컒맺쿖탐뗄풤쯣뛈,낲업짌욷컯뗄닉릺볆뮮ꆣ헢죽헟폖쫇뮥뚯뗄,죴쎻폐릫늼쫇내릦쓜뗄ퟜ솿릫늼,쿔좻틑늻뫏쪱틋ꆣ펦훰늽쪵쿖풤맺뿢벯훐횧뢶폫헾뢮닉릺뗄횴탐,퓙룟킧뗄풤쯣튲쫇튻횽뿕쯣뚨웚ꆢ뚨샽릫늼ꆣ릫늼ퟜ뗄횸떼풭퓲폫릦쓜풤쯣,뇣폚컄ꆣ솼뫃뗄퓋ퟷ듸살솼뫃뗄킧싊폫뿉뇈쫽뻝,헢폖캪룼뫃뗄볒퇐쳖;릫늼쾸뮯뗄풤쯣,뇣폚릫훚볠뚽ꆣ쯹폐뗄쇏펦쏢뇠훆늿쏅풤쯣뗬뚨솼뫃뗄믹뒡ꆣ떫맺뿢벯훐횧돶훆뛈뗄룄럑,쳵볾퓊탭쪱펦ퟶ떽퓚뮥솪췸짏릫늼ꆣ횻폐헢퇹닅쓜헦헽룯췭폚늿쏅풤쯣,뛸쿈웚룄룯뗄헾뢮닉릺튲듦퓚늻죧죋틢뗄ퟶ떽헾컱릫뾪,닅폐쳵볾죃냙탕볠뚽ꆣ뗘랽,헢킩뇘좻훆풼늿쏅풤쯣뗄룄룯뷸돌ꆣ(뛾)닆헾럧쿕폫풤쯣뗷헻ꆣ쒿잰,컒맺쏦쇙뗄퇏뻾탎쫆(죽)닆헾ꆢ닆컱죋풱뗄엠통ꆣ늿쏅풤쯣룄룯튪쟳닆컱죋쫇듳솿쿔탔뗄ꆢ틾탔뗄닆헾럧쿕뗄듦퓚ꆣ캪냑럧쿕럖즢폚짧풱ퟛ뫏맜샭뛠훖뺭럑쫕횧풤쯣,쳡룟풤쯣놨뇭뇠훆벰볆쯣믺믡,쯰쪧쿻뮯폚컞탎,뇠훆닆헾럧쿕풤쯣틑뺭쳡짏틩돌ꆣ룃죭볾닙ퟷ쮮욽ꆣ쇭췢,룷뗘쫔뗣뗄믡볆캯엉훆뛈튲좡뗃튻뚨풤쯣쪵볊짏쫴폚튻훖맜샭닆헾럧쿕뗄볆뮮,늻쓜떥뛀ퟷ풤돉킧ꆣ믡볆캯엉훆쫇쪵탐늿쏅풤쯣룄룯뗄믹뒡,웤쒿뗄쫇붨쯣,횻쓜쫇튻냣헾뢮풤쯣뗄튻룶폐믺ퟩ돉늿럖ꆣ웤훐,늿쏅솢룟킧ꆢ벯훐ꆢ춳튻뗄믡볆뫋쯣쳥훆,룷늿쏅풭살뛠춷뾪짨뗄풤쯣훆뛈뻍쫇뒦샭닆헾럧쿕컊쳢뗄훘튪릤뻟횮튻ꆣ듓뇠훆헊뮧놻좡쿻,쯹폐뾪횧퓚떥캻짳뫋뗄믹뒡짏퓙뺭믡볆뫋쯣훐맽돌살뾴,솽헟펦춬쪱뷸탐,웤맘솪탔퓚폚뛔룷훖닆헾틲쯘탄짳뫋죫헊,듓뛸놣횤쇋룷풤쯣떥캻뾪횧럻뫏닆컱믡볆훆뛈뷸탐움맀뫳,좷뚨뫏샭뗄펦뢶럧쿕뗄ힼ놸뷰ꆣ맣틥뗄풤쯣뗷뫍늿쏅풤쯣훆뛈,뿮폃ꆣ헻횸뗄쫇퓚풤쯣횴탐맽돌훐,뛔쯹폐풤쯣쫕횧쫽뛮ꆢ랶캧랽ퟛ짏쯹쫶,늿쏅풤쯣룄룯쫇튻룶뮥뚯쪽뗄룄룯,쯼뗄훰쪽뗄탞룄뫍늹돤믮뚯ꆣ웤뗷헻랽램럖캪좫쏦뗷헻뫍뻖늿뗷늽췪짆뇘붫듸뚯튻쾵쇐뗄훆뛈뇤잨ꆣ틲횮쫇닆헾횧돶풴춷헻ꆣꆶ풤쯣램ꆷ맦뚨:쿖탐뗄풤쯣뗷헻돌뛈뇘탫뇠훆풤쯣뗷헻훎샭뗄훘튪뮷뷚,풤쯣룄룯뗄돉냜맘쾵뺭볃쳥훆ꆢ헾훎쳥훆랽낸,늢쟒탨쳡쟫룷벶죋듳뎣캯믡짳닩엺ힼꆣ떫퓚쒳킩쪡뗄룄룯뗄캴살ꆣ늿쏅풤쯣룄룯뗄좷죎훘뗀풶,탨튪컒쏇늻킸뗄쪵볊릤ퟷ훐,헢훖풤쯣뗷헻벸뫵쎻폐ꆣ벴쪹돶쿖횧듳폚쫕뗄얬솦폫뒴탂ꆣ쟩뿶,튲횻쫇춨맽뚯폃풤놸럑살뷢뻶,좻뫳짏놨뢺퓰닆헾뗄힢:IMFꆪ맺볊믵뇒믹뷰ퟩ횯;GFSꆪ헾뢮닆헾춳볆ꆲ닎뾼컄쿗ꆳꆲ1ꆳ십맺쿍1훐맺릫릲횧돶폫풤쯣헾닟ꆲMꆳ1짏몣:짏몣닆뺭듳톧돶냦짧,2001(05)1ꆲ2ꆳ쿮훐탂1뻹뗈뮯:믹뒡ꆢ샭싛폫훆뛈낲업ꆲMꆳ1놱뺩:훐맺뺭볃돶냦짧,2000(01)1ꆲ3ꆳAꆤ웕샗쒷햲뗂1풤쯣뺭볃톧ꆲMꆳ1놱뺩:훐맺닆헾뺭볃돶냦짧,19891ꆲ4ꆳ뷜뿋ꆤ죰뇶,췐십쮹ꆤDꆤ쇖웦1맺볒풤쯣폫닆헾맜샭ꆲMꆳ1놱뺩:훐맺닆헾뺭볃돶냦짧,19901ꆲ퓰죎뇠벭:맘본몽ꆳAnalyzingObstacleFactorsonReformtoDepartmentBudgetLiRui(FinanceDepartment,ChangchunTaxationCollege,Changchun,JilinProvince,130021,China)Abstract:ThereformofDepartmentBudgetisoneofthreemainreformsinfinancialexpendituremanagementsystem,,:Thedepartmentbudgetreform;Obstaclefactors;Economicanalysesꆤ25ꆤ' 1995-2005 Tsinghua Tongfang Optical Disc Co., Ltd. All rights reserved.
