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近年来由于经济的不断发展,预算外资金也随之大大增加,其收入总额超过了预算内收入。但由于预算外资金管理不规范,致使一些部门乱收费、乱罚款、乱摊派,以及乱开支、乱挪用等不正之风很难予以刹住。现就乡镇预算外资金的管理谈点粗浅看法:一、条块分割易于逃避监督。按照《四川省预算外资金管理条例》规定,各单位的预算外资金应纳入同级预算“专户储存”统一管理。当前存在的问题是条块分割逃避财务和财政监督。一是县级各主管部门从部门利益出发,要求乡镇事业单位的预算外资金直接甚至是用现金上交有关主管部门,再按上交额比例返还给乡镇事业单位,其返还资金被存入小金库或进入个人腰包;二是部门或少数乡镇事业单位对预算外资金收入不建帐,而是以据代帐,资金存入私人存
In recent years, as a result of continuous economic development, the extra-budgetary funds have greatly increased as well and their total income has exceeded the budgetary revenue. However, due to the non-standard management of extra-budgetary funds, it is difficult for some departments to stop charging unlawful fees and fines, fines, appalling apportioners and unhealthy tendencies such as indiscriminate spending and arbitrary appropriation. Now talk about the management of extra-budgetary township superficial view: First, the fragmentation is easy to evade supervision. In accordance with the “Regulations on the Administration of Extra-budgetary Funds in Sichuan Province”, the extra-budgetary funds of all units should be included in the unified budget of the same level and “special account storage”. The current problem is the fragmentation to evade financial and financial supervision. First, the county-level departments from the interests of the department, requiring extra-budgetary funds of township institutions directly or even turned over to the relevant departments in cash, and then returned by the amount of the turnover of township institutions, the return of funds were deposited in small Vault or into personal pockets; Second, the department or a small number of township institutions of non-budgetary funds income not account, but according to the debit, funds deposited in the private deposit