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政府性基金是保障我国能源、交通、邮电等基础设施建设的重要资金来源,其数额占预算外资金总数的一半以上。虽然1996年国务院决定将铁路建设基金、民航基础设施建设基金、养路费、邮电附加费等13项政府性基金纳入预算管理,鉴于政府性基金与其他预算外资金相比有其自己的特点,因此,对其进行一些理论上的探讨,对加深认识、规范财政预算管理是很有必要的。一、政府性基金作为财政资金的界定各项基金在纳入财政预算管理前,
Government funds are an important source of funds for safeguarding China’s infrastructure construction such as energy, transportation, telecommunications and postal services, accounting for more than half of the total extra-budgetary funds. Although the State Council decided in 1996 to include 13 governmental funds such as railway construction funds, civil aviation infrastructure construction funds, road maintenance fees and post and telecommunications surcharges into budget management, and given that government funds have their own characteristics compared with other extrabudgetary funds, It is necessary to deepen our understanding and standardize the management of fiscal budget by carrying on some theoretical discussions on it. First, the definition of government funds as fiscal funds The funds into the budget management,