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近年来,在地方政府财力紧张的同时,游离在财政预算管理之外的各项地方事业发展基金(以下简称基金)数额却很大.因此,加强对基金的管理,更好地发挥基金使用的经济效益和社会效益,已成为当前亟待解决的问题.一、地方事业发展基金的现状与特点地方事业发展基金,是指地方为兴办、维持和发展某种事业而具有特定用途的资金.这些基金的来源主要有二:一是通过国家预算,主要是省、市财政专项拨款.二是通过预算外筹集,主要是由各种分成收入、附加收入、事业收入等组成.这些年,地方事业发展基金的收支范围逐渐扩大,数额增
In recent years, while local governments have tight financial resources, various local business development funds (hereinafter referred to as funds), which are free from the budgetary management, have been greatly expended. Therefore, the management of the funds should be strengthened and the fund should be better used Economic benefits and social benefits have become the urgent problems to be solved at present.First, the status quo and characteristics of local career development funds Local career development funds refer to those funds that have a specific purpose for the purpose of setting up, maintaining and developing certain undertakings. There are two main sources: one is through the state budget, mainly provincial and municipal special appropriation of funds .Second, through extra-budgetary mobilization, mainly by a variety of divided into income, additional income, business income, etc. These years, local business development The scope of the Fund’s income and expenditure has gradually expanded, the amount of increase