论文部分内容阅读
党的十一届三中全会以来,理论界和实际工作部门对此问题做过许多有益的探讨,在实践中也产生了不少可贵的经验和做法.但预算外资金管理乱、效益差的问题尚未得到根本扭转,特别是在新的形势下,如何按照经济运行,宏观控制,实现计划管理,仍然是一个新的课题.本文就此谈一点粗浅认识. 一、预算外资金具有二重性什么是预算外资金?尽管讨论还在进行,认识也尚不够统一,但有两点是共同的:一是这部分资金的“所有权、支配权”虽然属于各地方、各部门、各单位,但它必须是按照财政制度规定的范围和用途使用,纳入国家财政计划.二是预算外同预算
Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, theoretical circles and practical work departments have done many beneficial discussions on this issue, and have also produced many valuable experiences and practices in practice. However, extra-budgetary funds are chaotic and ineffective The problem has not yet been fundamentally reversed. In particular, under the new situation, how to realize planned management in accordance with the economic operation and macro-control is still a new issue. This article talks about the superficial understanding. First, the extra-budgetary fund has a dual nature What is the budget Although the discussion is still under way and the understanding is not yet uniformed, there are two common points: First, although ownership and control of this part of the funds belong to all localities, departments and units, it must be In accordance with the provisions of the financial system and the use of the scope of use, into the national financial plan. Second is the budget with the budget