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2012年财政部先后颁布了新的《事业单位财务规则》和《行政单位财务规则》(以下简称《规则》),在新的《规则》中,将“结余”细化为“结转和结余”两部分。本文对舟山市财政结转结余资金的现状进行分析,研究加强资金管理的配套机制,切实减少资金沉淀,充分发挥资金的使用效益。一、舟山市市本级财政结转结余资金现状截至2013年12月31日,舟山市本级财政(含168家预算单位)结转结余资金共计1391031.48万元。其中,预算净结余23873.72万元,占
In 2012, the Ministry of Finance successively promulgated a new “Financial Rules for Institutions” and “Financial Rules for Administrative Units” (hereinafter referred to as the “Rules”). In the new “Rules”, the “balance” is refined into “ Turn and balance ”two parts. This paper analyzes the status quo of Zhoushan City’s financial carry-over balance funds, studies on the matching mechanisms to strengthen fund management, effectively reduces the deposit of funds and gives full play to the use efficiency of funds. I. Status of Zhoushan City-level Financial Carryover Balance Funds As of December 31, 2013, Zhoushan’s local finance (including 168 budget units) carried a total of RMB1,910,331,480 in carrying balance of funds. Among them, the net budget balance of 238,737,200 yuan, accounting for