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最近,财政部和中国人民银行总行联合发出《中华人民共和国国家金库条例实施细则》(以下简称“细则”).“细则”从1986年起试行。财政部1977年第八次修订的《中央金库条例施行细则》(以下简称“原细则”)同时废止。现就《细则》的几个主要问题作一简要介绍。一、关于“细则”的基本内容 “细则”是根据1985年7月27日国务院发布的《中华人民共和国国家金库条例》规定的原则制定的,是各级国库和国库经收处的具体办事章程。“细则”的基本内容共分八章,七十六条。八章有“国库的组织机构和人员
Recently, the Ministry of Finance and the head office of the People’s Bank of China jointly issued the Implementation Rules of the National Treasury Ordinance of the People’s Republic of China (hereinafter referred to as the ”Rules“). The Detailed Rules for the Implementation of the Central Treasury Ordinance (hereinafter referred to as ”the original rules“), as revised by the Ministry of Finance for the eighth time in 1977, shall be repealed at the same time. Now on the ”rules“ of several major issues for a brief introduction. I. Basic Content on ”Rules“ ”Rules “ was formulated on the basis of the principle stipulated in the ”National Treasury Regulation of the People’s Republic of China“ promulgated by the State Council on July 27, 1985, and is a collection of treasury and treasury sources at all levels The specific work rules. ”Rules “ The basic content is divided into eight chapters, seventy-six. Chapter VIII has ”the treasury organization and personnel