乡镇财政管理中的突出问题

• 作 者: 马庆元
• 机 构: 巩义市审计局
• 出 处: 中州审计
• 发表日期: 2000年11期
• 关键词: 乡镇财政管理 预算编制 上级财政部门 国有资产流失 乡镇财政所 预算编制工作 国有资产管理 编制预算 预备费 预算内外资金

一、预算编制、预算执行不规范 　　(一 )预算编制不规范。主要表现在年初无预算或仅有财政所预算无乡镇人大批复的手续，且预算编制的不合理。某镇年初预算安排税务等部门事业费 31万元，实际支出 16万元。乡镇政府把年初预算看作财政所自己的事，是应付上级财政部门的。乡镇

First, the budget preparation, budget implementation is not standardized (a) the budget is not standardized. Mainly at the beginning of no budget or only the budget of the township does not have the approval procedures, and the preparation of the budget is not reasonable. The budget of a certain town at the beginning of the year was allocated 310,000 yuan for taxation and other departments and the actual expenditure was 160,000 yuan. The township government regards the beginning of the year budget as its own affair and deals with the higher-level finance department. Township