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多年的实践表明,财政周转金的存在和发展,在缓解资金供需矛盾、支持工农业生产发展、加快财源建设步伐、增加财政收入等方面起到了一定的积极作用,但同时也暴露出了诸多弊端,需要规范管理,以促进其健康发展。财政周转金管理存在的问题主要表现在以下几个方面:——来源渠道滥。按照规定,财政周转金的来源通常只能包括地方预算安排的有偿使用资金、有关财政法规及文件规定可以有偿使用的预算资金、按规定从农业特产收入中提取的农业特产周转金、地方财政预算支出中明确可以改为有偿
Years of practice have shown that the existence and development of the financial working capital has played a positive role in alleviating the contradiction between supply and demand of funds, supporting the development of industrial and agricultural production, speeding up the construction of financial resources, and increasing the financial revenue. However, it also exposes many drawbacks , Need to regulate the management, in order to promote its healthy development. Problems in the management of the financial working capital mainly in the following aspects: - The source of abuse. According to the regulations, the source of the financial working capital usually can only include the local budgetary arrangements for the use of funds paid, the relevant financial laws and regulations and the budget can be used for the budget funds, according to the provisions of agricultural products from the special income of the revolving agricultural specialties, the local budget Expenses clearly can be changed to paid