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为了分析行政事业单位支出现状,最近我们选取了湖南省常德市100家市属行政事业单位2002—2004年的财政支出情况,进行全面深入的调查分析。调查表明,随着“收支两条线”、部门预算、国库集中支付、政府采购等财政改革的深入推进,行政事业单位财务管理不断加强,支出结构日趋合理,资金使用效益明显提高。但受历史习惯和社会影响,支出方面也存在不少问题,需要采取有效措施加以解决。
In order to analyze the status quo of the expenses of administrative institutions, we recently selected the fiscal expenditures of 100 municipal administrative units in Changde City, Hunan Province for 2002-2004 and conducted a comprehensive and in-depth investigation and analysis. The survey shows that with the deepening of fiscal reforms such as the “two lines of revenue and expenditure”, departmental budgets, central treasury payment and government procurement, the financial management of administrative units has been continuously strengthened, the expenditure structure has become more reasonable and the efficiency of using funds has been significantly raised. However, due to historical and social impact, there are still many problems in spending and need to take effective measures to solve them.