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预算外资金的专户储存制,是一种旨在有效调节预算内外之间新的财力分配,合理控制和引导预算外资金来源与流向的财政管理制度。它是强化财政分配、调节、监督职能,强化预算外资金管理的必要手段。从目前实施效果看,专户储存制有三大明显的优势:一是配合治理整顿,有效地抑制了基本建设投资规模膨胀和消费基金的过速增长;二是不同程度地缓解了各地“吃饭财政”供需矛盾和资金调度紧张局面;三是进入专户“笼子”后的资金横向融通,促进了地方事业和经济的发展。但是自1986年国务院颁布《关于加强预算外资金管理的通知》到如今,全国实际进入财政专户储存的预算外资金,远没有达到预期的进度。专户储存制是在国家财政困难时期产生,伴随预算外资金恶性膨胀而发展起来的。管理中出现的问题
The special account storage system for extrabudgetary funds is a financial management system that aims to effectively regulate the distribution of new financial resources both inside and outside the budget and to rationally control and guide the sources and direction of extrabudgetary funds. It is necessary to strengthen the fiscal allocation, regulation and supervision functions and strengthen extra-budgetary fund management. From the current implementation effect, the special account storage system has three distinct advantages: First, with the rectification and management, effectively inhibiting the expansion of capital construction investment and consumer funds over-rapid growth; Second, to varying degrees, ease around the “food finance ”The contradiction between supply and demand and the tension of capital dispatch; third, the horizontal integration of funds after entering the“ cage ”of the special account has promoted the development of local undertakings and economy. However, since the State Council promulgated the “Circular on Strengthening the Management of Extra-budgetary Funds” since 1986, the extra-budgetary funds actually stored in special treasury accounts throughout the country have not reached the expected progress. The special account storage system was developed during the period of national financial difficulties and developed with the vicious expansion of extra-budgetary funds. Management problems