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中央财政与地方财政每年年终要进行财务结算(简称年终结算),即:清算中央财政应补助地方财政的款项和地方财政应上解中央财政的款项,并据以结账。这是财政决算的一项重要工作。 1980年以前,我国财政体制基本上实行统收统支,一年一定的管理办法,那时年终结算工作比较简单,主要是将财政体制已经确定的地方上解中央数额和中央补助地方数额结清账务就可以了。1980年以来,由于经济体制调整、改革和实行财政包干体制,年终结
The central finance and local finance shall make financial settlement at the end of each year (referred to as year-end settlement at the end of each year), that is: the central government shall clear the money of the local finance and the local government shall pay the central government money and settle it accordingly. This is an important task in fiscal accounts. Before 1980, the fiscal system of our country basically implemented the methods of unified collection and reimbursement and one-year regulation. At that time, the year-end settlement work was relatively simple. The main reason for the settlement of the fiscal system was that the central amount of the central settlement and the amount of the central subsidy were settled Account can be. Since 1980, due to the readjustment of the economic structure, the reform and implementation of the fiscal system, the end of the year will end