隆昌县位于四川省的东大门,属于典型的农业大县、工业小县和财政穷县,又是丘陵大县和财力倒差县之一。面对严峻的财政形势,该县不等不靠,立足本县实际,充分发挥财政调控功能,统筹预算内外财力,从加强预算外资金管理入手,对全县预算外资金,实行规范化、制度化管理。1993年至1996年,政府调控预算外资金达2100多万元,1997 Longchang County, located in the east gate of Sichuan Province, is a typical agricultural county, an industrial county and a financial poor county. It is also one of the major hilly counties and financial counties. In the face of the severe financial situation, the county waited unanimously and relied on the actual situation of the county to give full play to its financial regulatory functions and make overall plans for the internal and external financial resources of the budget. Starting with the management of extra-budgetary funds, the county’s extra-budgetary funds were standardized and institutionalized management. From 1993 to 1996, the government regulated extrabudgetary funds of more than 21 million yuan, 1997