论文部分内容阅读
耀县地处本省关中平原北部,渭北高塬南缘,是一个革命老区县,又是全国重点贫困县之一,全县面积1614平方公里,其中农村人口21万。1985年全县17个乡(镇)建立了乡(镇)一级财政,为发展乡镇经济、培植财源和提高乡镇财政的自给能力等方面提供了保障。但是,乡镇财政作为完全的一级财政,有“财”无“库”也制约了其职能的充分发挥。为了进一步完善我县乡镇财政管理体制,充分发挥乡镇财政的职能作用,县人民银行和县财政局商定,从1988年8月在县辖的孙塬乡和董家河镇建立两个由专业银行代理的乡级试点国库。在试点的基础上1992年又选择了一个“收大于支”、一个“支大于收”的城关镇和下高埝乡建立了两个由乡级财政代理的乡级国库试点。1993年为了适应本县乡镇财政体制改革的形势,并确保改革后新的乡镇财政管理体制的顺利实施,我们结合两次国库试点和两种代理形式,在总结经验的基础上,经请示市人民银行和市财政局同意,决定在全县建立乡镇级国库,并由乡级财政代理此项工作。乡级国库的开户可在就近的专业行(社)开户。通过全面推行,我们认为,其作用和效果比较显著。
Yao County is located in the northern part of the province Guanzhong Plain, the southern edge of Weibei High Plateau, is a revolutionary old county, but also one of the key poverty-stricken counties, the county area of 1614 square kilometers, of which 210,000 rural population. In 1985, 17 townships (towns) in the county established a township (town) level of finance, which provided guarantee for developing township economy, cultivating financial resources and improving self-sufficiency of township finance. However, township finance, as a complete primary finance, has “wealth” without “stock” and restricts the full realization of its functions. In order to further improve the county township financial management system and give full play to the functions of the township financial functions, the County People’s Bank and the County Financial Bureau agreed to establish two specialized banks in the county of Sunland and Dongjiahe in August 1988 Township pilot state treasury. On the basis of the pilot project, another “income greater than branch” was selected in 1992, and Chengguan Township and Xiagao Township, which exceeded their income, set up two township-level treasury pilot projects that were financed by the township finance agency. In 1993, in order to adapt to the situation of the township financial system reform in our county and ensure the smooth implementation of the new township financial management system after the reform, we combined the two state treasury pilot projects and the two agency forms. On the basis of summing up the experience, Bank and Municipal Finance Bureau agreed that the decision to establish a township-level treasury in the county, and by the township financial representative of this work. Bank account at the township level can be in the nearest professional firms (community) to open an account. Through full implementation, we think that its role and effectiveness are significant.