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“收支两条线”管理源于国家加强预算外资金收入的管理。最早于1990年第一次明确提出加强“收支两条线”管理的概念和要求,并于1996年正式印发了《关于加强预算外资金管理的决定》,明确了预算外资金是国家财政性资金,要实行“收支两条线”管理。在2004年财政部发布《关于加强政府非税收入管理的通知》(财综[2004]53号)中,则对政府非税收入概念、范围和管理等作出了具体规定,明确政府非税收入纳入“收支两条线”管理。
“Two lines of revenue and expenditure management from the state to strengthen the management of extra-budgetary revenue. As early as 1990, it was the first time that the concept and requirements of strengthening the management of ”two lines of revenues and expenditures“ were clearly put forward for the first time. In 1996, the ”Decision on Strengthening Administration of Extra-budgetary Funds“ was officially promulgated and it was clarified that the extrabudgetary funds were state Financial funds, to implement ”revenue and expenditure two lines “ management. In 2004, the Ministry of Finance issued the Notice on Strengthening the Management of Non-tax Revenue of the Government (Cai [2004] No. 53), which made specific provisions on the concept, scope and management of non-tax revenue of the government, clarifying that the government non-tax revenue Include ”two lines of income and expenditure management.