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各市人民政府,省政府各厅委、各直属机构:为全面贯彻落实《国务院批转财政部关于完善省以下财政管理体制有关问题意见的通知》(国发[2002]26号)精神,结合《辽宁省人民政府关于进一步完善省市财政管理体制的决定》(辽政发[2003]17号)和近几年市以下财政管理体制运行情况,对进一步完善市以下财政管理体制提出如下指导意见:一、完善市以下财政管理体制的必要性(一)完善市以下财政管理体制是适应市场经济发展的客观需要1994年以来,按照国家统一政策和省政府的分税制体制要求,市县政府制定了相
People’s governments of all municipalities, all government agencies under the provincial government and their respective agencies: In order to comprehensively implement the spirit of the “Circular of the State Council on Approving the MOF’s Opinions on Perfecting the Relevant Issues in the Financial Management System under the Province” (Guo Fa [2002] No. 26) Liaoning Provincial People’s Government on Further Improving the Provincial and Municipal Financial Management System Decision "(Liao Zheng Fa [2003] No. 17) and the city in recent years the following financial management system operation, to further improve the city’s following financial management system, the following guidance: First, improve the city’s financial management system is necessary (a) to improve the city’s financial management system is to adapt to the objective needs of the market economy Since 1994, in accordance with national unification policies and the provincial government’s tax-sharing system requirements, city and county governments have developed a