论文部分内容阅读
专项拨款又称专项转移支付,是国家财政转移支付制度中,转移支付的内容和形式之一。上级(中央及省、市)对下级(区)进行财政转移支付时,对该资金的使用、管理有一定的条件限制,接受转移支付资金的区政府,必须按照上级政府的要求使用资金。自上世纪九十年代中期我国中央财政正式实施过渡期转移支付办法以来,随着社会经济的持续发展、产业结构的优化调整、财税政策体制的改革完善,财政转移支付呈现了总量增长、结构合理、
Special funds, also known as special transfer payments, is one of the contents and forms of transfer payments in the national financial transfer payment system. When supervisors (central, provincial and municipal governments) make financial transfer payments to subordinate (districts), there are certain restrictions on the use and management of the funds. District governments that accept transfer payments must use the funds according to the requirements of higher level governments. Since the formal implementation of the transitional payment system by the central government in the mid-1990s, with the continuous development of society and economy, the optimization and adjustment of industrial structure and the reform and improvement of the fiscal and taxation policy system, the total amount of financial transfer payment has increased. reasonable,