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“乡财县管”是在县乡利益分配关系不变、预算管理权不变、资金的所有权和使用权不变、财务审批权不变的前提下,对乡镇财政采取“预算共编、账户统设、收入上划、资金统拨、支出控制、票据统管、债务审批”的财政管理方式。2006年7月,湖南省安乡县开展了以“乡财县管”为核心内容的乡镇财政管理体制改革。“乡财县管”对于转变乡镇政府职能、合理配置县乡财力、缓解乡镇财政困难起到了积极作用,也为改进县级国库服务工作提出了新的要求。对此,笔者作些分析,提些对策。
“Township Finance County ” is the premise of maintaining the same distribution of interests in the county and township, the same budget management, the same ownership and use of funds, the same financial examination and approval authority, Editing, account management, income planning, funding allocation, expenditure control, bill management, debt approval “financial management. In July 2006, Anxiang County, Hunan Province, carried out the reform of the financial management system of townships and towns with the core content of ”Rural Finance County Administration“. ”Township County Management " has played a positive role in transforming the functions of township and town governments, rationally allocating the county and township financial resources and alleviating the financial difficulties of towns and villages, and also set new requirements for improving the state treasury services. In this regard, I make some analysis, put some countermeasures.