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(一)早在国民经济恢复时期,国家就从预算中确定一部分资金,用来恢复、改建和扩建一些工矿企业。当时,这些资金是由财政部门直接拨交各个建设单位使用的。但是,随着国民经济的恢复和发展,基本建设的投资不断增长,这种由财政部门直接拨款的方式,已经不能适应工作发展的需要。因为在一方面,财政部门很难按照建设单位的实际需要,来掌握预算资金的灵活调度;另一方面,对基本建设的资金
(1) As early as the restoration of the national economy, the state determined a portion of the funds from the budget to restore, rebuild, and expand some industrial and mining enterprises. At that time, these funds were allocated directly to the various construction units for use by the financial department. However, with the recovery and development of the national economy, the investment in capital construction has continued to grow. This method of direct appropriation by the financial sector can no longer meet the needs of work development. Because on the one hand, it is difficult for the financial department to grasp the flexible scheduling of budget funds according to the actual needs of the construction units; on the other hand, funds for capital construction