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随着经济和财政税收管理体制改革的深入进行,预算外资金规模越来越大。为适应这一新形势,国务院决定加强对预算外资金的管理是有深远而重要的现实意义的。近几年来预算外资金从无人管到采取试编计划、政策引导,进而又发展到专户储存、计划管理、财政审批、银行监督,已使预算外资金管理逐步趋向正常化、制度化、正规化。但从我县现行行政事业单位专户储存的办法来看,我们认为还有必要进一步完善。我县专户储存办法执行以来的主要问题是:
With the deepening reform of the economic and fiscal tax administration system, the extrabudgetary funds have become larger and larger. In order to adapt to this new situation, the decision of the State Council to strengthen the administration of extra-budgetary funds has far-reaching and important practical significance. In recent years, extrabudgetary funds have been piloted from unmanned systems to pilot plans and policies, and further developed into special account storage, plan management, financial examination and approval, and bank supervision. This has led to the gradual normalization and institutionalization of extra-budgetary fund management, normalization. However, from the current administrative institutions in our county special accounts stored approach point of view, we think there is still a need to further improve. My county special account storage methods since the implementation of the main issues are: