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预算外资金是国家财力的重要组成部分。近年来,全国县级预算外资金增长较快,增势较猛,已超过预算内财政收入增长速度,成为国家的第二预算。1990年,江苏省靖江县行政事业单位和全民所有制企业预算外资金已达8200万元,相当于预算内财政收入的72%,与1986年相比,平均每年增长20.3%,而预算内财政收入平均每年仅增长12.2%。由于预算外资金具有分散性、自主性、盲目性、随意性的“四性”特点,形成了自收自支、自提自用、自行管理的“三自”模式,部门和单位充分享有支配权。对县级预算外资金切实加强管理,正确引导,势在必行。
Extrabudgetary funds are an important part of the national financial resources. In recent years, extra-budgetary funds at the county level in the country have been growing rapidly and surging more rapidly, exceeding the growth rate of budgetary revenue and becoming the second state budget. In 1990, the extrabudgetary funds of administrative units and ownership-owned enterprises in Jingjiang County of Jiangsu Province reached 82 million yuan, equivalent to 72% of the budgetary revenue, an average annual increase of 20.3% over 1986, while the budgetary revenue The average annual increase of only 12.2%. Due to the “four characteristics” of extra-budgetary funds, such as decentralization, independence, blindness and arbitrariness, a “three-self” model of self-financing, self-service and self-management has been formed and the departments and units have full control . To effectively strengthen the management of extra-budgetary funds at the county level and guide them properly is imperative.