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国家燃油税费改革制度实施已四年多了,这期间,公路交通部门由过去财政资金申请及使用合二为一的状况转变为如今的财政资金申请、使用、监管三者分立的状况,公路交通部门真正实现了“管理”职能。本文以山东省威海市公路管理局“末端”财政资金支出监管为例,对财政国库集中支付体制下加强“末端”财政资金支出监管的途径进行了一定探讨,提出了监管途径及办法,仅供大家参考。
The national fuel tax reform has been implemented for more than four years. During this period, the highway traffic department changed from applying and using the financial funds in the past to separating the application, use and supervision of the current fiscal funds. The highway The transportation department really realized the “management” function. This paper takes Weihai Highway Administration of Shandong Province “end ” financial expenditure supervision as an example, probes into ways to strengthen “end ” financial expenditure supervision under the centralized treasury payment system, puts forward the regulatory approach and Approach, for your reference.