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我国从1994年的分税制财政体制改革后开始行使财政转移支付制度,发展至今,国家转移支付体制主要形成了税收返还、一般性转移支付以及专项转移支付三种形式,国家审计工作在财政转移支付制度完善方面有着重要的监督作用,但是现阶段,在转移支付资金的审计工作中还存在着许多问题亟待解决。一、国家财政转移支付中存在的问题(一)预算安排工作不到位现阶段,上级政府给下级安排专项补助资金时存在着预算细化不足、用
Since the tax-sharing fiscal system reform in 1994, our country began to exercise the system of financial transfer payment. Since the development of the state transfer payment system, there are mainly three forms of tax return, general transfer payment and special transfer payment. In the system of fiscal transfer payment, Improvement has an important supervisory role, but at this stage, there are still many problems in the audit of transfer payment funds that need to be resolved urgently. I. Problems in National Financial Transfer Payment (I) Budgetary arrangements are not in place At this stage, the higher level governments have subdivided their budget sub-plans when allocating special subsidies to subordinates,