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2001年年底,国务院办公厅转发了《财政部关于深化收支两条线改革,进一步加强财政管理意见的通知》(以下简称《通知》)。这是我国政府在加强预算外资金管理方面迈出的实质性一步。一、深化收支两条线改革的背景 从1996年《国务院关于加强预算外资金管理的决定》(以下简称《决定》)下发以来,各地区,各部门以《决定》为依据,普遍重视和加强了预算外资金收支管理工作,加强了财政监管。但是,预算外资金管理中仍存在一些问题,主要是:
At the end of 2001, the General Office of the State Council transmitted the “Notice of the Ministry of Finance on Deepening the Reform on the Basis of Income and Expenditure, and Further Strengthening Financial Management Opinions” (the “Notice”). This is a substantial step taken by our government in strengthening the administration of extrabudgetary funds. I. Background of Deepening the Two-line Reform of Income and Expenditure Since the issuance of the State Council’s Decision on Strengthening the Management of Extra-budgetary Funds (hereinafter referred to as “the Decision”) in 1996, all regions and departments have generally attached importance to “making decisions” And strengthened revenue and expenditure management of extra-budgetary funds, strengthening financial supervision. However, there are still some problems in the management of extra-budgetary funds, mainly: