论文部分内容阅读
天津经济技术开发区(以下简称开发区)是国务院批准的首批国家级经济技术开发区之一。上世纪90年代,随着吸引外资规模的迅速扩大,开发区政府部门的财政收入也呈现出快速增长趋势,如何管理好政府部门的财政资金给财政、财务人员提出了一个崭新的课题。传统财务管理体制条块分割,形成巨大的资金沉淀,不利于资金的充分运用,同时资金的分散使用造成了各行政事业单位的开支标准参差不一,不利于透明财政和阳光财务的形成。为此,开发区在政府理财机制上进行了理论和实践的大胆探索,创造性地实行了财务统一管理的新模式。
Tianjin Economic and Technological Development Zone (hereinafter referred to as Development Zone) is one of the first state-level economic and technological development zones approved by the State Council. In the 90s of last century, with the rapid expansion of the scale of attracting foreign investment, the fiscal revenue of the government departments in the development zone also showed a rapid growth trend. How to manage the financial funds of government departments has raised a brand new topic for the financial and financial personnel. The separation of the traditional financial management system and the formation of huge capital precipitation are not conducive to the full use of funds. Meanwhile, the scattered use of funds has caused the expenditure standards of various administrative institutions to be different, which is detrimental to the formation of transparent finance and sunshine finance. To this end, the development zone in the government financial management mechanism conducted a bold exploration of theory and practice, creatively implemented a unified financial management of the new model.