【正文】 ........................392. 控制目標(biāo) ........................................................................................................................393. 主要控制點(diǎn) ....................................................................................................................394. 特定政策 ........................................................................................................................395. 涉及部門 ........................................................................................................................396. 流程說明 ........................................................................................................................407. 職責(zé)分工 ........................................................................................................................415 / 98第三節(jié) 預(yù)算編制 ..........................................................................................................................431. 范圍 ................................................................................................................................432. 控制目標(biāo) ........................................................................................................................433. 主要控制點(diǎn) ....................................................................................................................434. 特定政策 ........................................................................................................................435. 涉及部門 ........................................................................................................................446. 流程說明 ........................................................................................................................447. 職責(zé)分工 ........................................................................................................................60第四節(jié) 預(yù)算預(yù)審批與預(yù)下達(dá) ......................................................................................................691. 范圍 ................................................................................................................................692. 控制目標(biāo) ........................................................................................................................693. 主要控制點(diǎn) ....................................................................................................................694. 特定政策 ........................................................................................................................695. 涉及部門 ........................................................................................................................706. 流程說明 ........................................................................................................................707. 職責(zé)分工 ........................................................................................................................71第五節(jié) 預(yù)算正式下達(dá) ..................................................................................................................741. 范圍 ................................................................................................................................742. 控制目標(biāo) ........................................................................................................................743. 主要控制點(diǎn) ....................................................................................................................744. 特定政策 ........................................................................................................................745. 涉及部門 ........................................................................................................................746. 流程說明 ........................................................................................................................757. 職責(zé)分工 ........................................................................................................................76第六節(jié) 預(yù)算執(zhí)行控制 ..................................................................................................................781. 范圍 ................................................................................................................................782. 控制目標(biāo) ........................................................................................................................783. 主要控制點(diǎn) ....................................................................................................................784. 特定 政 策 ........................................................................................................................795. 涉及部門 ........................................................................................................................796. 流程說 明 ........................................................................................................................807. 職責(zé)分工 ........................................................................................................................85第七節(jié) 預(yù)算執(zhí)行評估 ..................................................................................................................871. 范圍 ................................................................................................................................872. 控制目標(biāo) ........................................................................................................................873. 主要控制點(diǎn) ....................................................................................................................874. 特定政策 ........................................................................................................................875. 涉及部門 ........................................................................................................................886. 流程說明 ........................................................................................................................887. 職責(zé)分工 ..................