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《湖南省预算外资金管理条例》(以下简称《条例》)经湖南省八届人大常委会第十次会议审议通过,于1995年1月1日起实施。这是一部牵动我省绝大多数机关、团体和事业单位的重要法规,标志着湖南省预算外资金管理走上了法制化的轨道。一、立法的提出预算外收入在计划经济时期只起拾遗补缺的作用,占财政收入的比例很小,80年代初期约占10%左右。但改革开放十多年来,随着各项生产事业的发展,各部门和各单位预算外资金日益增加,占整个财政收入的比重也越来越高。从湖南省预算外资金的发展过程看,具有以下几个特点:1.预算外资金增长快于预算内财政收入的增长。1992年湖南省财政收入为92.78亿
The Regulations on the Administration of Extra-budgetary Funds in Hunan Province (the “Regulations”) were reviewed and approved at the Tenth Meeting of the Eighth NPC Standing Committee of Hunan Province and implemented on January 1, 1995. This is an important rule affecting the vast majority of organs, organizations and institutions in our province, marking the management of extra-budgetary funds in Hunan Province embarked on the track of legalization. I. Legislative Proposals Extrabudgetary income only played a part in the planned economy, accounting for only a small percentage of the fiscal revenue. In the early 1980s, it accounted for about 10%. However, over the past decade or so since the reform and opening up, with the development of various productive undertakings, the extra-budgetary funds of various departments and various units have been increasing day by day, accounting for an ever-increasing proportion of the entire fiscal revenue. From the perspective of the development of extra-budgetary funds in Hunan Province, it has the following characteristics: 1. The extra-budgetary funds have been growing faster than the budgetary revenue. In 1992, Hunan’s fiscal revenue was 9.278 billion yuan