论文部分内容阅读
去年下半年。笔者参加了对某县7个乡(镇)人民政府1995年度的财政决算审计,审计面占全县乡(镇)总数的1/4。审计查明7个乡(镇)隐形财政赤字927万元,占本级全年可用财力的108.3%,平均每个乡(镇)132.4万元。乡(镇)财政如此大的隐形赤字,怎么消化?本文谈几点看法:困难成因,主要有以下几个方面:一、上交基数大,体制不合理。以审计的一个镇为例,1995年全镇财政收入454.3万元,本级留用156.7万元,占34.5%。全镇财政供养人数682人,其中:公办教师436人,全年仅教育事业费支出一项就达170.3万元,留用部分即使全部给公办教师发工资,仍缺口13.6万元。
Second half of last year. The author participated in the auditing of fiscal accounts of the people’s governments of seven townships (towns) in a county in 1995, accounting for one quarter of the total counties (towns) in the county. The audit identified 7 townships (towns) invisible fiscal deficit of 9.27 million yuan, accounting for 108.3% of the available financial resources throughout the year, an average of 1.324 million yuan per township (town). Township (town) finance so large invisible deficit, how to digest? This article to talk about several points: the causes of difficulties, mainly in the following aspects: First, the large number of diplomatic dealings, the system is irrational. Take an audited town as an example. In 1995, the town’s financial revenue was 4.543 million yuan, leaving 1.567 million yuan at this level, accounting for 34.5%. The town of financial support for the number of 682 people, of which: 436 public teachers, the annual expenditure on education alone amounted to 1.733 million yuan, leaving part even if all the wages paid to public teachers, still a gap of 136,000 yuan.