广东省财政管理体制简介郭勇一、中央对省的财政管理体制（一）“划分收支，定额上交．五年不变”体制。从１９８０起，中央对广东的财政体制实行“划分收支．定额上交，五年不变”的包干办法。财政收人，除铁道、港口等中央直属企事业的收入和关税归中央外．其余收入均作... Introduction to Guangdong’s Financial Management System Guo Yongyi, the Central Government’s Financial Management System for the Province (1) “Undertaking the System of Revenue and Expenditure with Fixed Amount Transferred in Five Years.” Since 1980, the Central Government has implemented a package-based approach to the financial system of Guangdong that is “divided in revenue and expenditure, fixed in payment for five years”. Financial revenues, except for the revenues and customs duties of enterprises and institutions directly under the Central Government directly under the central government, such as railways and ports, The remaining income is ...