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资源县地处桂北高寒山区,全县八个乡(镇),15万多人口。由于自然和历史影响,经济比较落后,1985年财政收入只有345万元,至今仍靠国家财政补贴。为适应农村经济和各项事业的发展,充分调动基层政府组织财政收入和节约财政支出的积极性,资源县财政局在县政府相上级财政部门的领导下,1986月对全县八个乡(镇)建立了乡(镇)级财政。为总结经验,进一步完善乡(镇)财政的管理办法,笔者对全县八个乡(镇)级财政情况作了调查。一资源县对乡(镇)财政实行“定收定支,收支挂钩,超收分成,超支不补,结余留用,一年一定”的预算管理体制。
Resource County is located in the valleys of northern Guangxi, the county eight townships (towns), more than 150,000 population. Due to the natural and historical impact, the economy is relatively backward. The fiscal revenue in 1985 was only 3.45 million yuan, still relying on state financial subsidies. In order to meet the rural economy and the development of various undertakings, fully mobilize grass-roots government organizations, fiscal revenue and save the enthusiasm of resources County Finance Bureau in the county government higher financial department under the leadership of the county in 1986 eight townships (the town ) Established the township (town) -level finance. In order to summarize the experience and further improve the management of township (town) finances, the author investigated the fiscal situation of eight townships (towns) at the county level. A resource county on the township (town) financial implementation of “fixed income fixed payments, income and expenditure linked to super-revenue into, overruns do not make up, the remaining balance, one year” budget management system.