在公共财政人才投入资金的预算管理问题上,我国初步构建了以部门预算为依托的人才资金预算管理框架,并开始关注人才投入的预算政策同其他相关政策的协同配合。本文首先分析了当前我国公共财政人才投入资金预算管理的现状,并进一步论述了人才预算单列的必要性问题,进而提出以附属预算或特别预算的形式,构建具有跨部门色彩的人才资金专门预算体系,实现公共财政人才投入资金的跨部门有机整合。
<<In the view of fiscal input for talents,the budget management framework based on the department budget has been set up preliminarily in China,and budget policy about input for talents begins to be coordinated with other relevant policies. The article first analyzes the current situation about fiscal input for talents in China,points out that it is necessary to separate the talent budget,and it can be in the form of attached budget or special budget. The inter-departmental special talent budget system should be established to integrate all the departments’ fiscal fund for the talents.
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