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(一)鞏固財政工作的統一管理與统一領導,並適应各区经济状况及工作条件做到因地制宜超見,决自一九五一年度起,国家財政的收支系統,採取統一領导分級負责的方針。實行下列三級制:(甲)中央級时政;(乙)大行政區級財政;(丙)省(市)財政。專署及縣(市)的財政,列入省財政內。縣(市)所属的鄉村財政,單獨編造预算,不列入省財政预算內。中央級財政稱中央財政,大行政區级以下財政,均稱地方財政。 (二)各級財政收支系統,依下列原則劃分之:
(1) To consolidate the unified management and unified leadership of financial work and to adapt to the economic conditions and working conditions in all districts so as to be in accordance with the local conditions and determine that since fiscal year 1951, the revenue and expenditure system of the state finance should be graded negative by the unified leadership Responsible policy. The implementation of the following three levels: (A) central-level government; (B) large-level financial district; (C) provincial (city) finance. Agency and county (city) finance, included in the provincial finance. County (city) belongs to the rural finance, a separate budget, not included in the provincial budget. The central finance refers to the central finance, the administrative areas below the level of finance, are said to local finance. (2) The system of revenue and expenditure at all levels shall be divided according to the following principles: