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长期以来,我省的财政性资金不是统一掌握在政府财政部门一家手中,而是分散在各部门各单位的账户上。一方面,各部门各单位重复和分散设置账户接受财政拨款,并从各自的账户进行各项财政开支。另一方面,在资金拨付程序上,财政部门依据批复的年度预算,按月、按季或按进度向预算单位账户直接拨付资金,有些大型专项资金甚至一次就拨付出去。这些资金拨付后,严重脱离财政部门的监督,资金“趴”在预算单位的银行账户上,如何用,何时用,都由预算单位决定,财政部门鞭长莫及,无权干涉。
For a long time, the province’s fiscal funds are not unified in the hands of the government finance department, but scattered in the accounts of various departments and units. On the one hand, all departments and units repeated and scattered accounts set up to accept the financial allocation, and from their respective accounts for various financial expenses. On the other hand, in the process of appropriating funds, the financial department directly appropriates the budget unit’s account on a monthly, quarterly or schedule basis according to the approved annual budget, and some large-scale special funds are even appropriated once. After the funds were appropriated, they were severely separated from the supervision of the financial departments and the funds were used by the budgetary unit on their bank accounts. When they were used, they were all decided by the budgetary unit. The financial sector was beyond the reach and had no right to interfere.