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当前预算工作中存在的突出问题就是执行时带有较大的随意性,预算约束日益软化,严重影响了国家财政计划、社会主义市场经济的顺利进行,导致财税秩序紊乱。对此,有必要探寻预算约束软化的主要原因以及应采取的措施。 一、预算约束软化的主要原因 (一)预算内在约束力软化所致。 自实行“分灶吃饭”的财政体制以来,我们采用的基数方法,基本上都是以某一年度的收支决算数和前几年决算的平均数为基数。在这种情况下,必然诱使下级财政,采取相应“对策”,在收入上“藏富于企业”,想方设法降低收入基数;在支出上,尽可能提高支出水平,甚至不惜搞“赤字预算”。显然,这种方法缺乏合理
The prominent problem existing in the current budget work is that there is greater randomness in implementation and the budget constraint is softened day by day, seriously affecting the smooth progress of the national financial plan and the socialist market economy, resulting in the disorder of fiscal and taxation. In this regard, it is necessary to explore the main reasons for the softening of budgetary constraints and the measures to be taken. First, the main reasons for the softening of budget constraints (A) the internal budgetary constraints due to softening. Since the implementation of the “split-kitchen” financial system, the base methods adopted by us have basically been based on the average final accounts for the fiscal year and the previous years’ final accounts. Under such circumstances, it is inevitable to induce lower-level finance to take appropriate “countermeasures” to “save the rich in the enterprise” in its revenue and find ways to reduce the income base. In terms of spending, it is necessary to raise the level of expenditure as much as possible and even resort to “deficit budgeting.” Obviously, this method lacks reasonableness