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经营管理型财政,是在经济改革中对财政工作提出的新课题.如何充分运用财政杠杆进行宏观控制,使财政工作指导生产,参与生产、组织生产、调节生产,这个问题是建立经营管理型财政的核心. 近年来,各级财政对部分财政资金的支出使用,实行了“有偿投放,借用周转”的管理办法,这无疑是对财政支出无偿使用的传统观念和陈旧理论的一个冲击.这一冲击启迪了人们的思想,使人们产生了对一部分财政支出作为财政部门本身直接从事社会生产的“资本”的想法,进而对整个财政工作的性质、任务、管理等一系列理论问题和实践问题作出新的认识,进行新的探讨.如果把财政扶持生产的有偿借用完全变为财政本身直接从事
The issue of managing and managing finance is a new topic for fiscal work in economic reform. How to make full use of fiscal levers for macro-control so that financial work guides production and participation in production and organization of production and regulation of production? The issue is to establish a system of operation and management-oriented finance In recent years, the financial departments at all levels have used the administrative measures of “partial payment, borrowing and circulation” for the expenditure of some financial funds, which is undoubtedly an impact on the traditional concepts and outdated theories of the unpaid use of fiscal expenditures. The impact has enlightened people’s minds and led to the idea that some of the fiscal expenditures will be directly “capitalized” by the financial departments themselves for social production, thus making a series of theoretical and practical problems concerning the nature, tasks and management of the entire financial work New understanding, to carry out a new discussion.If the financial support for the production of paid borrowing directly into the financial themselves