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“收支两条线”管理的改革,是当前财政改革的重中之重,既涉及到收入改革,又涉及到支出改革,总的要求是:实行收缴分离,规范预算外收入收缴,实行收支脱钩,逐步淡化和取消预算外资金,全部纳入预算管理。推行“收支两条线”管理以来,很大程度地改变了过去那种预算外资金长期体外循环,资金使用部门化,缺乏必要的监督和控制的局面,集中了财力,增强了政府的宏观调控能力。但从对部分的“收支两条线”执行情况的调查来看,还存在设立过渡户,未彻底执行收缴、罚缴分离的规定;变相下达收费指标;少数执收执罚单位开设不合理收费项目或提高收费标准;票据管理不规范及收入上缴
The reform of “two lines of revenue and expenditure” is the top priority of the current fiscal reform. It involves both income reform and expenditure reform. The general requirements are: separation of collection and collection, regulation of the collection of extra-budgetary revenues, The implementation of income and expenditure decoupling, and gradually dilute and abolish extrabudgetary funds, all included in the budget management. Since the implementation of the “two lines of revenue and expenditure management”, it has largely changed the long-term extracorporeal capital extracorporeal circulation and the use of funds in the past and lacks the necessary supervision and control. It has centralized the financial resources and enhanced the government The macro-control ability. However, judging from the investigation on the implementation of the “two lines” of the “revenue and expenditure”, there are still provisions on the establishment of transitional households, the failure to fully implement the collection and the separation of fines and severance payments; the payment of charges in disguise; and the establishment of a few enforcement and punishment units Reasonable fees or raise fees; non-standard bill management and income turned over