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从1991年起,长泰县对乡镇一级财政实行“核定收支,基数递增,定额缴补,增收多留,短收扣支,自求平衡,一定三年”的管理体制。经过三年的实施,取得了一定成效,各级反映较好。对存在的一些问题通过修改完善,我们又制定了1994—1995年的乡镇财政管理体制,目的是让乡镇一级政府真正当家理财,增产增收。本文拟对本县的乡镇财政体制作一基本估计和探讨。 一、乡镇财政管理体制基本内容 长泰县1991年制定的乡镇财政管理体制
Since 1991, Changtai County has implemented the management system of “a certain amount of revenue and expenditure, an increasing base, a fixed amount of payment, an extra income and a shortfall of debit and credit, and a balance for three years” at the township level. After three years of implementation, some achievements have been made and all levels have shown a good response. Through the revision and perfection of some existing problems, we formulated the system of township financial management 1994-1995 so that the government at the township level can really make their own money and increase their income. This article intends to make a basic estimation and discussion on the township financial system in this county. First, the basic content of township financial management system Changtai County in 1991 established the township financial management system