论文部分内容阅读
非税收入收缴管理制度改革是财政体制改革的重要内容。从2003年4月9日,辽宁省人民政府召开全省国土资源非税收入收缴管理制度改革动员电视电话会议之时起,辽宁省的非税收入改革实施便拉开了大幕。早在1996年,我省非税收入管理便着手进行了今天改革的铺垫工作,初步实现了由预算外资金管理向非税收入管理的飞跃。2002年,全省纳入财政管理的非税收入达327亿元,比1995年增长1倍多,年均增长11%。形成的政论可支配财务,极大地弥补了财政预算资金的不足,为确保国有企业三年脱困和社会保障等政府重点支出提供了资金保障,为全省的改革、发展与稳定发挥了重要作用。但非税收入管理体制改革中还存在着一些问题:各级政府的重视程度不够,政府非税收入理念还不够强劲;政府非税收入管理职责分散、统筹力度不强等也相对制约了这项改革的进程与效果。本期“本刊行动”集中全面的对我省非税收入管理制度改革进行了深度报道,以求更大层面引起理论与实践中的探索。
The reform of non-tax revenue collection and management system is an important part of the financial system reform. From April 9, 2003, Liaoning Provincial People’s Government convened the province’s non-tax revenue collection and management of land and resources collection and management system to mobilize the mobilization of teleconference, Liaoning Province, non-tax revenue reform implementation will be opened the curtain. As early as 1996, non-tax revenue management in our province embarked on the preparatory work for today’s reform and initially realized the leap from extra-budgetary fund management to non-tax revenue management. In 2002, the province’s non-tax revenue, including financial management, reached 32.7 billion yuan, an increase of more than double that of 1995 and an average annual increase of 11%. The formation of a political accountability finance, which greatly make up for the lack of budget funds, in order to ensure that state-owned enterprises to extricate three years and social security and other key government expenditures to provide financial protection for the province’s reform, development and stability has played an important role. However, there are still some problems in the reform of non-tax revenue management system: all levels of government are not paying enough attention to the concept of non-tax revenue, and the government’s non-tax revenue management is decentralized and the co-ordination is not strong enough. The process and effect of reform. This issue of “this issue” focused on a comprehensive and in-depth coverage of the reform of our province’s non-tax revenue management system, in order to a greater level of exploration in theory and practice.