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据报道,目前,170个中央部门所属二级及二级以下预算单位约2.1万个,中央政府本级预算安排的资金以及形成的资产90%以上由基层单位占有和使用。近几年,基层单位财政管理相对薄弱,政策执行、资金和资产使用效益不尽人意,“小金库”等问题仍比较突出。笔者也注意到,财政部官员在回答记者提问时,直指基层单位财政管理存在诸多问题:监管模式不统一,监管覆盖面较小;中
It is reported that at present, there are about 21,000 budget units at the second and the second level under the jurisdiction of 170 central departments, and more than 90% of the funds allocated by the central government at the budgeting level and more than 90% of the assets formed by the central government are owned and used by the grassroots units. In recent years, grass-roots units have relatively weak financial management, unsatisfactory returns from policy implementation, use of funds and assets, and problems such as “small treasuries” are still outstanding. I also noticed that when answering a reporter’s question, officials of the Ministry of Finance pointed out that there were many problems in the financial management of grassroots units: the regulatory model was not uniform and the regulatory coverage was relatively small;