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财政部1989年第二号令,肯定并指明了行政事业单位开展创收活动,组织合理收入的方向,促进行政事业单位利用各自行业优势,以及现有设施、设备,通过提供服务,出售产品或采取行政措施,按规定取得的并纳入预算管理的收入,用以抵补国家财政拨款之不足。自开展此项合理创收活动以来,已取得了引人注目的效果。实质上,这项活动就是一种替代财政支出的财源建设活动。当前财政状况还没有走出低谷,这种替代财源建设,既有利于缓解财政支出的压力,也是行政事业单位财务改革的方向之一。一、进行替代财源建设的意义。在于:①可以大大激发
The Decree No. 2 of 1989 by the Ministry of Finance affirms and directs the direction of revenue-generating activities organized by administrative institutions to organize reasonable incomes and encourages administrative institutions to make use of advantages of their respective industries as well as existing facilities and equipment to sell products or to provide administrative services Measures, as required, are included in the budgeted income to cover the deficit of the state budget. Since the launch of this reasonable income-generating activity, remarkable results have been achieved. In essence, this activity is a financial construction alternative to fiscal expenditures. The current fiscal situation has not yet bottomed out. The construction of this alternative source of income not only helps alleviate the pressure on fiscal expenditure, but also is one of the directions for financial reform in administrative institutions. First, the significance of alternative financial resources. Is: ① can be greatly excited