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一、预算外资金的积极作用不容忽视 (一)弥补了预算内资金不足,缓解了地方财政困难。近年来,地方财政遇到了较大的困难,预算内资金几乎只能保证正常的经费开支。在这种情况下,一些地方财政部门便在预算外资金上想办法,充分发挥预算外资金的作用,以弥补预算内资金的不足。以襄樊市为例。1989年和1990年市县两级财政纳入财政代管的预算外资金分别为9 464万元和12 772.5万元,用于事业发展弥补预算内资金经费不足的资金共16 500万元,分别占当年预算外支出的75%和74.38%。
First, the active role of extrabudgetary funds can not be ignored (A) to make up for the lack of funds within the budget to ease the local financial difficulties. In recent years, the local finance has encountered great difficulties, and the budgetary funds can only guarantee normal expenditure. Under such circumstances, some local finance departments have found ways to make extrabudgetary funds and make full use of extrabudgetary funds to make up for the lack of funds within the budget. Take Xiangfan City for Example. The extrabudgetary funds for the financial administration at the municipal and county levels in 1989 and 1990 were 94.64 million yuan and 127.275 million yuan respectively, which were used for the business development to make up for the lack of funds within the budget of a total of 165 million yuan, accounting for The extrabudgetary expenditures of the year were 75% and 74.38% respectively.