CAJ | 학술논문

目前，财政部门已对图书馆实施了零余额账户制度管理，既提高了国库资金的使用效率，加强了财政支出的监督管理，也对图书馆的预算编制提出了更高的要求。以上海市闸北区图书馆为例，详细探讨了图书馆零余额账户制度实施后的预算编制。
목전，재정부문이대도서관실시료령여액장호제도관리，기제고료국고자금적사용효솔，가강료재정지출적감독관리，야대도서관적예산편제제출료경고적요구。이상해시갑북구도서관위례，상세탐토료도서관령여액장호제도실시후적예산편제。
At present, financial department has implemented the management based on zero-balance account system to the libraries, which not only improves the use efficiency of the Treasury funds and strengthens the supervision and management of fiscal expenditure, but also puts forward higher requirements for library’s budgeting. Taking Zhabei Library of Shanghai City as an example, this paper discusses in detail library’s budgeting after the implementation of library’s zero-balance account system.