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目前要转变有关预算外资金的某些观念:(1) 转变“三权”不变的观念。根据现行制度,一方面明确规定预算外资金属于财政资金,与预算资金相对应;另一方面又确定预算外资金的所有权、支配权、使用权(简称三权)不变。这显然是矛盾的。既然确定预算外资金属于财政资金,那“三权”特别是所有权不变的禁条就必须打破。原来明确“三权”不变是为了调动地方、部门、单位增收的积极性,现在则束缚了财政部门的手脚,为地方、部门、单位滥用资金开了方便之门。(2) 转变范围无所不包的观念。按
At the moment, we must change some of the concepts concerning extra-budgetary funding: (1) to change the notion of “three powers.” According to the current system, on the one hand, it clearly stipulates that extra-budgetary funds belong to the fiscal funds and correspond to the budgetary funds; on the other hand, the extra-budgetary funds must be subject to ownership, control and use rights (the three rights). This is obviously contradictory. Since the extrabudgetary funds are determined to be in the form of financial funds, the “three powers”, especially those with the same ownership, must be broken. The original clarification of the “three powers” is to mobilize the enthusiasm of localities, departments and units to increase their revenues. Now it has shackled the hands and feet of the financial departments and opened the door to misuse of funds by localities, departments and units. (2) change the range of ideas that are all-encompassing. press