论文部分内容阅读
近几年来,财政预算外资金以远超于财政预算收入的速度增长,虽然它在发展地方经济中起到了弥补财政预算资金不足的作用,但它由于在来源渠道、支出控制及有效管理方面都存在着散、乱、滥等现象,加之目前财政体制还未进入良性状态,导致地方为既得利益将大量本应属于财政预算资金隐蔽性地转移,形成‘合法化’预算外资金,从而影响了财政预算职能的发挥。针对当前预算外资金规模不清、使用管理不规范等情况,京津冀特派办1993年在审计署的统一部署下,对天津
In recent years, extrabudgetary funds have been growing at a rate far exceeding the budget revenue. Although it has played a role in making up for the deficit in budgetary budgets in the development of the local economy, due to its control of source channels, expenditure control and effective management There are scattered, indiscriminate and indiscriminate phenomena, coupled with the current financial system has not yet entered a benign state, resulting in a vested interest in a large number of places should belong to the financial budget funds concealed, the formation of ’legalization’ of extra-budgetary funds, thus affecting the Fiscal budget functions. In view of the current unclear size of extrabudgetary funds, the use of management is not standardized, etc., Beijing-Tianjin-Hebei special office in 1993 under the unified arrangements of the Audit Commission, Tianjin