CAJ | 학술논문

由于经费支出具有一定的机动性，社会管理量化精度的不足，社会的复杂性等原因，部门预算的编制和执行必须具有一定的弹性。但是，在编制弹性预算时必须坚持一定的原则，并进行规范化和科学化的指导，以将弹性控制在必要的范围内。
유우경비지출구유일정적궤동성，사회관리양화정도적불족，사회적복잡성등원인，부문예산적편제화집행필수구유일정적탄성。단시，재편제탄성예산시필수견지일정적원칙，병진행규범화화과학화적지도，이장탄성공제재필요적범위내。
The department budget preparation and its implementation requires certain elasticity on account of the flexibility of the expenditures,the lack of quantitative accuracy of social management,and the complexity of society,etc. However,in order to control the flexibility at the necessary range,some principles should be followed and standardized and scientific guidance are needed when the flexible budget is implemented.