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(一) 近年来,各部门、各单位掌握的预算外资金每年以7%以上速度递增,远远超过预算收入的增长速度。为了避免监督失控,建议把属于财政性质的预算外资金纳入预算内管理,建立复式预算。财政性预算外资金包括各项附加、各项发展资金、各项罚款、各项分成、各项管理费、监理费,等等。将这些资金纳入预算内管理后,应按财政预算管理体制和不同情况,分别采取“定收定支,收支包干”或“核定基数、递增包干”等办法执行,将有预算外资金固定收入的事业行政单位全部改成差额预算单位,并逐步向自收自支单位过渡。对企业的专用基金不实行“专户储存”,按计划管理、政策引导、制度约束的宏观调控方式,给企业形成一个自主经营的宽松环境。预算外资金采取以上管理形式的好处:一是可以压缩预算外资金“专户储存”的人员,减少预算外资金上划下拨的在途时间,提高经济效益;二是可以增强事业行政
(I) In recent years, extrabudgetary funds held by various departments and units have been increasing at an annual rate of over 7%, far exceeding the growth rate of budgetary receipts. In order to avoid oversight and out of control, it is suggested that the extra-budgetary funds of a financial nature should be included in the budget management and the establishment of a double budget. The extrabudgetary funds include all kinds of additional funds, various development funds, various fines, subdivisions, management fees, supervisory fees and so on. After these funds are included in the budget management, they should be implemented according to the budget management system and different circumstances, respectively, “fixed income and fixed payments, receipts and payments” or “approved base, incremental contractual arrangements” and other methods, there will be extrabudgetary funds fixed income Of the administrative and administrative units into the balance of budget units, and gradually self-supporting unit of transition. Dedicated funds to the enterprise do not implement the “special account storage”, according to the plan management, policy guidance, institutional constraints of the macro-control approach to the formation of a self-operating enterprises relaxed environment. Extrabudgetary funds to take the benefits of the above forms of management: First, you can compress the extra-budgetary funds “special account storage” personnel, reduce extra-budgetary funds allocated on-time, improve economic efficiency; Second, you can enhance business administration