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财政收支是以政府为主体的经济活动,是政府为实现其职能,凭借政治权力,对社会财富进行分配、再分配形成的分配活动和分配关系,包括财政收入和财政支出两方面。目前,在多级政府的行政体制框架下,根据财权与事权相统一原则,我国实行的是一级政府一级财政,因此,财政又分为中央财政和地方财政。鉴于地方政府与商业银行相互依存、相互合作更为紧密,本文将主要探讨地方财政收支对商业银行业务的影响。
The fiscal revenues and expenditures are the economic activities with the government as the main body and the distribution activities and distributional relationships formed by the government to realize its functions and rely on the political power to distribute and redistribute the social wealth, including the financial revenue and the financial expenditure. At present, under the framework of the administrative system of multi-level government, according to the principle of unification of finance and power, China implements first-level government-level finance. Therefore, finance is divided into central finance and local finance. In view of the interdependence of local governments and commercial banks, mutual cooperation more closely, this article will mainly discuss the local financial revenue and expenditure on the impact of commercial banking.