论文部分内容阅读
为了我国市场经济的发展,配合财政体制改革,将财政预算外非税资金纳入预算管理具有其必然性。本文主要介绍了我国预算外非税资金管理中存在的问题,根据这些问题介绍了预算外非税资金纳入预算管理的重要意义及其实施措施。一、财政预算外非税资金的范围财政预算外非税资金,是指除了相关税费外,国家机关、事业单位和社会团体为履行或代行政府职能,依据国家法律、法规和具有法律效力的规章而收取、提取和安排使用的未纳入国家预算管理的各种财政性资金。其范围主要包
In order to develop the market economy in our country and cooperate with the financial system reform, it is necessary to include the budgetary non-tax funds in budget management. This paper mainly introduces the problems existing in the management of extrabudgetary non-tax funds in our country. According to these problems, it introduces the significance of extrabudgetary non-tax funds in budget management and its implementation measures. First, the scope of non-budgetary non-tax funds Extra-budgetary non-tax funds, is that in addition to the relevant taxes and fees, the state organs, institutions and social groups to perform or act on behalf of the government functions, in accordance with national laws and regulations and has the force of law Rules and regulations and receive, extract and arrange the use of non-included in the national budget management of various financial funds. The scope of the main package