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随着国家政府职能的调整,地方政府承担的财政职能逐渐增多,但是,与之对应的地方政府财政管理体系建设并没有发生根本性的转变。由此,地方政府在面临着正规财政收入不足的情况下,主要依靠的是增加预算外财力增加财政收入。本文在分析了地方政府非税收入管理存在的问题基础上,提出了非税收入管理创新路径,具有一定的理论参考价值。
With the adjustment of national government functions, the financial functions undertaken by local governments are gradually increasing. However, the corresponding local government financial management system has not undergone a fundamental change. As a result, in the face of the lack of formal fiscal revenue, local governments rely mainly on increasing their extra-budgetary resources and increasing their financial revenues. Based on the analysis of the problems existing in the non-tax revenue management of local governments, this paper puts forward the innovation path of non-tax revenue management and has certain theoretical reference value.