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长宁县属省定贫困县,经济基础较差,底子较薄。受多种因素的影响,在1999年以前,县、乡(镇)两级财务管理很不规范。单位银行账户多,货币资金管理混乱;违规账目多,会计核算及档案管理不善。财政管理和财力分配的职能被肢解,财政对部门和单位的资金“管得着看不见、看得见管不着”。为了切实解决这些问题,近年来,我们在深化财政改革方面进行了一些实践和探索,全面推行“分级预算管理、综合财政预算、财政单一账户”三项改革,取得显著成效。一、改革县、乡(镇)财政预算管理体制
Changning County, a province of poor counties, has a poor economic foundation with a weak foundation. Due to many factors, before 1999, the financial management at the county and township (town) level was not standardized. Unit bank accounts, monetary and monetary management chaos; irregular accounts, accounting and file management is not good. The functions of financial management and financial allocation were mutilated and the financial resources of departments and units were “invisible and invisible.” In order to effectively solve these problems, in recent years we have carried out some practices and explorations in deepening the fiscal reform and have made remarkable achievements in the full implementation of the three reforms of “hierarchical budget management, comprehensive fiscal budget and fiscal single accounts.” First, the reform of county and township (town) budget management system