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在乡镇财政所建立初期,乡级各项资金仍由市财政拨给有关主管部门,再由主管部门拨给所属乡镇的用款单位。这种办法不利于乡级政府责、权、事的统一,不便于乡财政管理。因此,从1987年开始,我们对乡财政支出实行切块归口管理,其基本作法是: 1.建立市、乡财政支出指标台帐。将市财政局农财股、行财股、预算股分管的乡级文化、教育、卫生、计划生育、广播、农技、经管和乡财政等8个部门的事业费支出指标,全部划给农税股统一管理,并由农税股建立乡财政支出指标台帐。同时,乡财政所总预算会计也建立相应的支出指标台帐,以便市乡两级核对。中途追加、追减指标,由农财
In the early days of the establishment of township finance, township-level funds were still allocated by the municipal finance department to the competent department, and then allocated by the competent department to the user units of the township. This approach is not conducive to the township government responsibilities, rights and things unification, does not facilitate the rural financial management. Therefore, starting from 1987, we have implemented a centralized management of rural financial expenditures. The basic measures are as follows: 1. Establish a municipal and rural fiscal expenditure indicator account. The Municipal Finance Bureau of Agricultural Finance stocks, financial stocks, budget stocks in charge of the township culture, education, health, family planning, radio, agricultural technology, management and rural finance and other eight departments of government expenditure expenditures indicators, all allocated to farmers Tax unit unified management, and the establishment of rural tax revenue index rural accounting expenditures indicators account. In the meantime, the total budget accounting of the township finance department also establishes a corresponding expenditure indicator account book, so that the municipal and township levels check. Midway chase, chase indicators, by the farm money