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在实行财政包干体制,划给地方包干财力之后,对那些不固定、不经常、不普遍的地方预算支出,不纳入收支包干基数,年初由中央集中掌握,在年度预算执行过程中,按照国家计划和具体情况,采取对地方专项拨款的办法,作为追加地方预算支出处理。财政专项拨款的存在,有其客观性和必要性:一是有利于平衡地区差别,二是可以补助地方兴办力所不及的事,三是有利于解决突发、特殊和重大事件的支出。但是,从财政“分灶吃饭”体制实行后的几年来看,财政专
After the implementation of the financial contract system, planning local financial resources, for those who are not fixed, infrequent, not universal local budget expenditures are not included in the base of receipts and disbursements, the central authorities at the beginning of a master, in the annual budget implementation process, according to the country Plan and specific situation, adopt a special appropriation for local governments as an additional local budgetary expenditure. The existence of special financial appropriations has its objectivity and necessity: one is to help to balance regional differences; the other is to subsidize things that can not be done by local governments; and the other is that it helps to solve unexpected, special and major incidents. However, a few years after the implementation of the fiscal “split-kitchen system”, the financial specialization