论文部分内容阅读
《预算法》第二十八条规定:“地方各级预算接照量入为出、收支平衡的原则编制,不列赤字”。这是因为量力而行是国家进行经济建设的重要方针,也是合理分配国家财力,正确处理预算收支关系的基本原则。特别是地方政府没有弥补赤字的手段,如果地方各级预算列赤字,搞超财力分配,其结果必然使赤字扩大化,引发通货膨胀,后果是严重的。然而,对于财政困难县,要真正贯彻落实“不列赤字预算”这一预算编制原则,其难度较大。一方面由于种种原因地方财政收入增长较慢,另一方面由于工资制度改革,各项事业的不断发展等因素导致财政支出的刚性增长,从而使县财政更加举步维艰。从我区江安、筠连、屏山三个县的财政状况看,不难得出两点结论:第一,这三个县财政均属“饥饿型财政”。即县财政全年的总财力连“吃饭钱”都保不
Article 28 of the “Budget Law” stipulates that: “The budget of all levels of local governments shall be taken as a guideline for the balance of revenue and expenditures, without any deficits”. This is because it is an important guideline for the country to carry out economic construction because of its capability and the basic principle of rationally allocating state financial resources and properly handling the relationship between budget revenue and expenditure. In particular, local governments do not have the means to make up for the deficit. If the local governments at all levels budget deficits and make excessive financial allocations, the result will inevitably widen the deficit and cause inflation. The consequences are serious. However, for financially-poor counties, it is more difficult to implement the principle of budgeting without budget deficits truly. On the one hand, local fiscal revenue grows slowly due to various reasons; on the other hand, due to the wage system reform and the continuous development of various undertakings, the fiscal expenditure has risen rigidly, which makes the county finance even more difficult. Judging from the financial status of the three counties of Jiang’an, Junlian and Pingshan in our district, it is not difficult to conclude that: First, the fiscal resources of the three counties belong to the “starving fiscal”. That is, the county’s fiscal year even with the total financial resources “eat money ” are not guaranteed