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财政部拟定的《乡(镇)财政管理试行办法》规定:乡(镇)财政除管理国家预算内、预算外资金外,还要管理乡(镇)自筹资金。然而,当前的状况却是:乡(镇)财政仅仅管了几个“工资钱”,而自筹资金收入则用行政命令的方式强行提成,支出按领导意志办事,或搞违章建筑或挥霍浪费。为了深化改革,进一步发展农村集体经济,笔者认为乡(镇)财政应通过建立“第三预算”,把自筹资金纳入计划管理的轨道,象预算内资金一样置于乡(镇)人民代表大会的监督之下,乡(镇)财政部门在向人大作预决算报告时,也要报告“第三预算”上年执行情况和当年预算安排意见。乡(镇)自筹资金主要来源于乡(镇)企业和广大农民。资金的筹集和使用是否得当,关系到众多经济组织和
The Measures for the Trial Management of Township (Town) Finance formulated by the Ministry of Finance stipulates that the township (town) treasury shall manage the self-raised funds of the townships (towns) in addition to the budgetary and extra-budgetary funds in the state budget. However, the current situation is: the township (town) finance only manages a few “wages and wages” while self-financing incomes are forcibly commissioned by administrative orders, expenditures governed by the will of the leadership, or engaged in illegal construction or squandering waste . In order to deepen the reform and further develop the rural collective economy, the author believes that the township (town) finance should put the self-financing into the track of program management by setting up the “third budget” and place it in the township (town) People’s Congress , The township (town) financial department will also report on the implementation of the “third budget” for the previous year and the budgetary arrangements for the current year when making the final accounts report to the NPC. Township (town) self-financing comes mainly from township (town) enterprises and the majority of farmers. Whether funds are properly raised and used is related to many economic organizations