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地处东南沿海的对外开放城市宁波,在努力发展外向型经济的同时,十分注重乡镇财政的建设。通过建立乡镇财政目标管理责任制,防止乡镇超越自身财力负债搞建设,达到控制债务规模,使乡镇财政负债额与乡镇经济发展相适应的目的。1997年,宁波市组织有关部门对全市的乡镇财政状况进行了全面的调查。发现乡镇财政存在预算约束软化,监督管理薄弱,财政赤字日益扩大的问题。一方面表现在财政供养人口不断膨胀,平均每个乡镇财政供养人口达到400余人,仅人员经费就已超过当年可用财力。另一方面表现在非生产性支出增长过快,汽车配置过多,通讯费用过高,接待开支过大,严重侵蚀了财政资金,使乡镇财政赤字日益扩大。到1997年
Located in the open city of southeastern coast of Ningbo, Ningbo, while striving to develop an export-oriented economy, attaches great importance to the construction of township finance. Through the establishment of township financial target management responsibility system to prevent townships beyond their own financial and financial liabilities to engage in construction, to control the scale of debt, the township financial debt and the township economic development for the purpose of adaptation. In 1997, Ningbo City, the relevant departments of the city’s financial arrangements for the township conducted a comprehensive survey. Found that the existence of township budget constraint softening, supervision and management is weak, the current fiscal deficit is expanding. On the one hand, it is manifested in the continuous expansion of the financial support population. On average, each town has more than 400 financially supported population. Only personnel expenses have exceeded the available financial resources of that year. On the other hand, the rapid growth of non-productive expenditures, over-provisioning of automobiles, overcompensation of communications and over-spending of reception have seriously eroded the financial resources and caused the township fiscal deficits to widen. By 1997