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随着经济的发展和财政收入的增加,地方财政资金的管理日益呈现“三高四多”特点:资金支出的数量和额度不断提高;资金支付的对象由政府部门单位为主转向非政府组织,资金支付风险提高;上级财政和地方政府领导对财政管理要求不断提高,中央对预算执行、专项资金、存量资金都有详细政策要求,并且“三公经费”、“八项规定”等政策的出台对财政的管理也提出了新的
With the development of economy and the increase of fiscal revenue, the management of local fiscal funds is increasingly showing the characteristics of “three highs and four mores”: the quantity and quota of capital expenditures continue to increase; the target of capital disbursement is shifted from the government departments and units to the non-government Organizations and funds to pay increased risk; higher financial and local government leaders on the continuous improvement of financial management requirements, the central government budget execution, special funds, stock funds have detailed policy requirements, and “three funds”, "eight provisions The introduction of other policies on the financial management also put forward new