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1993年9月份,我们泗阳县开始了“在全县建立实施财政第二预算”的实践.它与财政第一预算(国家预算)相辅相成,相互促进,构成了县级财政二元结构的新格局,为经济欠发达地区找到了一条具有普遍意义的聚财、理财、用财、生财之路.一、财政第二预算概念及其基本模式所谓财政第二预算是相对国家预算(也称第一预算)而言的,是地方政府对本地区不纳入国家预算管理的各项预算外资金实行预算化管理的一种管理制度,国家预算资金主要来源于税金,而第二预算主要来源于收费、集资、募捐等形式集中起来的资金.财政第二预算的基本模式是:仿照国家预算管理形式,统一管理本地区行政、事业单位掌握的各项预算外资金,采取“年初编预算.收入进专户,支出按计划,年终报决策”的办法,使预算外资金的管理进入规范化、制度化的轨道.
In September 1993, we in Siyang County started the practice of “setting up a second budget for the implementation of the entire county budget.” It complemented and promoted each other with the first budget (state budget), and formed a new county-level fiscal dual structure Pattern, for the economically underdeveloped areas to find a universal Ju Cai, money management, use of money, make money .. First, the concept of the second budget and its basic pattern The so-called fiscal second budget is relative to the state budget (also known as the A budget), it is a management system for local governments to budgetary management of various extra-budgetary funds not included in the state budget management in the region. The state budget mainly comes from taxes, while the second budget mainly comes from fees and charges, Fund-raising, fund-raising, etc. The basic pattern of the second financial budget is: follow the form of state budget management, unified management of the extra-budgetary funds held by the administrative and institutional units in the region, and adopt the “ Households and expenditures according to plan and annual report decision-making, ”so that the management of extra-budgetary funds has entered a standardized and institutionalized track.