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近年来,北京市大兴区围绕“收入税收化、支出预算化、专户金库化、督查经常化”的“四化”目标,实现了预算外资金管理从“财政专户储存”到“收支两条线”的转变,实现了“预算内外两张皮”到“综合财政预算”的转变,初步建立了预算外资金管理框架。但由于长期形成的认识上的偏差和管理上的滞后,致使预算外资金管理中仍存在一些问题,需要进一步采取措施解决。一、大兴区预算外资金管理现状1997年以来,大兴区对行政事业单位实行了“收支两条线”和综合预
In recent years, Daxing District, Beijing has been focusing on the goal of “taxing revenue, capitalizing expenditures, special accounts treasury, and supervising the regularization” of “four modernizations” and realized the management of extra-budgetary funds from the “financial special accounts Storage ”to “ revenue and expenditure of two lines ”change, to achieve “ budget inside and outside the two skins ”to “ integrated fiscal budget ”change, the initial establishment of an extra-budgetary fund management framework. However, due to the long-term understanding of the deviation and management lag, resulting in extra-budgetary funds management there are still some problems that need further measures to resolve. First, the status of extra-budgetary fund management in Daxing District Since 1997, Daxing District, the implementation of the administrative institutions “two lines of revenue and expenditure ” and comprehensive