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乡镇财政核算改革的体制改革旨在加强乡镇财政管理,规范乡镇收支行为,促进乡镇依法组织收入,确保基层政权组织的正常运转。实行“乡财县管乡用”县乡财政体制改革的主要内容是在乡镇政府管理财政的法律主体地位不变,财政资金的所有权和使用权不变,乡镇政府享有的债权和承担的债务不变,乡镇事权范围与支出责任不变的前提下,坚持以乡镇为独立核算主体,实行乡镇财政资金的所有权、使用权、审批权与管理权、监督权相分离,由县财政直接管理并监督乡镇财政资金的一种财政管理方式的改革。
The reform of township financial accounting system reform aims to strengthen financial management of townships and towns, standardize revenues and expenditures of villages and towns, promote the township to organize income according to law, and ensure the normal operation of grass-roots political organizations. The main content of the reform of the financial system in counties and townships is that the legal status of the township government in administering finance remains unchanged. The ownership and usufruct of the financial funds remain unchanged. The claims and commitments enjoyed by the township and town governments Under the premise that the debt will not change, the scope of the township’s jurisdiction and the expenditure remain unchanged, the central government shall adhere to the principle that the township shall be the main body of independent accounting, implement the ownership, use, approval and management of the township financial funds, and supervise the separation of powers. And to supervise the reform of a financial management mode of township financial funds.