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从1998年起,广东省东莞市横沥镇转变重收轻支的理财观念,把财政改革的主攻方向放在财政支出和财务管理方面,推行以“财政收入集中管理、财政资金集中支付、财务会计集中核算”为主要内容的一系列深层次的财政改革。主要采取如下几项改革措施:措施之一:把镇属预算内外财政收入全面纳入财政监管,变财政资金的部门化分散管理为财政集中管理。财力集中是财政管理的基础,横沥镇主要从两方面来加强财政收入集中管理。一是实施严格的收支两条线,
Since 1998, Hengli Town, Dongguan City, Guangdong Province, has changed the concept of financial management of recuperating light branches and put the main focus of fiscal reform on fiscal expenditures and financial management. The “fiscal revenue centralized management, centralized payment of financial funds, Financial accounting centralized accounting ”as the main content of a series of deep financial reform. Mainly take the following several reform measures: One of the measures: the town within the financial revenue within and outside the budget fully integrated into the financial regulation, change the decentralized management of financial sector decentralized management of centralized management of finance. Financial concentration is the basis of financial management, Hengli mainly from two aspects to strengthen centralized management of revenue. First, the implementation of strict revenue and expenditure two lines,