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区级财源从狭义来看,主要是指区级地方预算收入来源;从广义来看区级财源至少包括三个方面:一是区级地方预算收入资金;二是区级财政集中使用的以及各单位用于弥补预算资金支出不足的各种预算外资金;三是财政使用的各种信用资金。随着税制改革和分税制财政体制的实施,区级预算内财源结构发生了根本性变化。因此,区县财政必须适应客观形势发展的要求,应转变过去只注重抓预算内财源的旧观念,在深入研究分税
In the narrow sense, the district-level source of income mainly refers to the source of local-level budgetary revenue at the district level. From a broad perspective, the district-level source of wealth includes at least three aspects: first, district-level budgetary revenues at the district level; secondly, The units are used to make up for the extrabudgetary funds that are not sufficient for budgetary expenditures. Third, various types of credit funds are used for finance. With the reform of the tax system and the implementation of the tax-sharing fiscal system, the financial resources structure within the district-level budget has undergone fundamental changes. Therefore, district and county finance must meet the requirements of the development of the objective situation, should change the old concept of focusing on grasping financial resources within the budget in the past,