近年来,辽宁省铁岭市财政部门针对财政收支矛盾突出,支出过快增长的情况,把工作重点放在加大控制行政经费支出上,围绕这个重点抓制度建设,努力寻找节支的办法。从1997年开始,通过改革机动车辆保险办法等节支措施为切入点,对由财政提供经费的市直机关、事业单位的机动车辆采取停止向保险公司投保,改为由财政集中进行赔付的办法,取得了明显的节支效果,为缓解财政面临的困难局面作出了应有的贡献。一、改革车辆保险办法的动因1.严峻的财政形势迫使采取改革措施近几年来铁岭市财政支出中“刚性”比重越来越大,使财政支出增长较快,财政调控能力逐步减弱。为减轻财政困难,控制支出的进一步增长,财政 In recent years, Tieling City, Liaoning Province, the financial sector for the contradiction between revenue and expenditure outstanding, excessive growth in spending situation, the work focused on increasing control of administrative expenses, focus on this system construction, and strive to find ways to save expenditure. Starting from 1997, through the reform of motor vehicle insurance measures and other support measures as the starting point, financed municipal authorities and public institutions to take motor vehicles to insurance companies to stop insuring, replaced by the financial focus of the payment approach, Achieved significant savings and made due contributions to alleviating the difficult financial situation. I. Reasons for Reforming Vehicle Insurance Measures 1. Severe Financial Situation Forced to Take Reform Measures In recent years, the proportion of “rigidness” in Tieling’s fiscal expenditure has been increasing. This has led to a rapid increase in fiscal expenditure and a gradual reduction in the ability of financial regulation and control. To alleviate financial difficulties, control the further growth of expenditure, finance