论文部分内容阅读
重庆市辖江津市是一个幅员3200平方公里、145万人口的县级市。1996年地方财政收入仅1.2亿元,而预算外资金却达1.5亿元,比预算内收入多出3000万元。为了管好用好这笔资金,江津市从1996年1月1日起对预算外资金中的行政事业性收费和基金收入实施了财政第二预算管理。江津市对预算外资金实施第二预算管理,在具体操作上,首先明确财政第二预算的范围,把各单位、各部门未纳入预算管理的所有行政性收费、事业性收费和基金收入一律参照预算内资金管理的
Jiangjin City, Chongqing Municipality is a county with a total area of 3,200 square kilometers and a population of 1,450,000. In 1996, local revenue was only 120 million yuan, while extrabudgetary funds reached 150 million yuan, more than the budgeted income of 30 million yuan. In order to manage and make good use of this fund, Jiangjin City implemented the second fiscal budgetary management of administrative fees and fund income in extra-budgetary funds starting January 1, 1996. Jiangjin City, the implementation of the second budget of extra-budgetary funds management, the specific operation, first clear the scope of the second budget of finance, all units, all departments are not included in the budget management of all administrative fees, business fees and fund income all the same reference Budgetary funds management