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宪法规定,乡、镇是一级政府。为了行使乡、镇政府的职能,充分发挥乡、镇政府管理财政的作用,1983年顺昌县对农村乡(社)、镇试行了“收入定任务,支出定包干,收支两条线,超收比例分成,一年一定”的预算管理体制。所谓超收比例分成,即社、镇年度实际完成的财政收入超过核定任务的部分实行比例分成(社、镇所得一般不超过25％至30％),由地方财政机动中拨给,以支持社、镇建设资金项目出帐。这个办法试行一年来,效果很好。在收入上超额完成任务。年初县财政对十二个农村社、镇下达收入任务590万元,实际入库736万元,超收146万元,比去年同期增长9.4％。在预算支出包干上也
Constitution, township, town is a government. In order to exercise the functions of the township and town governments and give full play to the role of the township and town governments in managing the finance, in 1983, Shunchang County tried out the two lines of “ Over the proportion of share, one year a certain ”budget management system. The so-called excess share ratio, that is, the actual completion of the annual revenues of the social and economic organizations in the town is divided into some parts (the incomes of the community and the township generally do not exceed 25% to 30%), and allocated by the local financial maneuvers to support the social, Town construction project billing. Trial this year a year, the effect is very good. Excessive income on the task. At the beginning of this year, the county financed a revenue of 5.9 million yuan to 12 rural communities and towns, with an actual storage value of 7.36 million yuan and an extra income of 1.46 million yuan, an increase of 9.4% over the same period of last year. In the budget spending package also dry