随着经济体制改革的不断深入,出现了一系列新的问题,如何管好用活行政事业费用,充分发挥资金效益,是财政改革的一个重大课题。当前突出的矛盾主要表现在以下几个方面: 一是资金供需矛盾行政事业单位支出主要是由国家财政供给的,在当前财政紧缩时期,行政事业费总需求大于总供给,人员经费普遍上升,公用经费无法下降。从我区情况来看,行政经费的增长远远超过了同期财政收入的增长水平,造成原因是多方面的。机构设置逐年增加,人员迅速超编,因此出现了“办学难”、“办案难”、“看病难”和“发展难”,严重影响了精神文明和物质文明建设。二是包干基数包而不干从1980年起,我们对区属行政事业单位将“核定预算,实报实销,年终结余归财政”的方法,改为“经费包干,结余留用,超支不补,一年一定”的经营包干管理办法,虽然收到了一定效果,但对单位预算的包干基数确定方法不科学、不规范,未严格执行责、权、利相结合的财务管理体制。因此出现了年初包,中途抛,包而不干,变成全由国家包下来的局面。三是缺乏过紧日子的思想行政事业单位受“超前消费”的影响,艰苦奋斗,勤俭建国思想淡薄,不少单 With the continuous deepening of the reform of the economic system, a series of new problems have emerged. As a major issue for fiscal reform, how to manage the expenses of living administrative services and give full play to the financial benefits? The current contradictions are mainly manifested in the following aspects: First, the contradiction between the supply and demand of funds Expenditure by administrative institutions is mainly supplied by the state finance. In the current period of fiscal austerity, the total demand for administrative expenses is greater than the total supply, the general increase in personnel expenses, Funding can not be reduced. Judging from the situation in our region, the growth of administrative funds far exceeds the growth of fiscal revenue over the same period, for many reasons. The establishment of institutions has been increasing year by year and the staff has been rapidly over-compiled. Therefore, there are many problems such as “difficult schooling”, “difficult handling of cases”, “difficulty in seeing a doctor” and “hardship for development”, seriously affecting the construction of spiritual civilization and material civilization. The second is to dry the cardinal number package and quit. Since 1980, we have changed the method of “appropriation of the approved budget, reimbursement of actual sales and year-end balance to finance” by administrative units in the district to “ Certain ”business management approach, although received a certain effect, but the basis of the unit budget package dry determination of unscientific, non-standard, not strictly enforce the responsibility, power, the combination of financial management system. Therefore, the beginning of the year package, midway toss, package and quit, into all the packages down by the state. Third, the idea of ​​lacking too tight a life Administrative units under the influence of “advanced consumption”, working hard, and thinking hard about the founding of a new nation have many weaknesses