陕西省水利厅机关是行政、事业合编的全额预算单位。公用经费严重不足,成为机关财务管理工作的最大难题。截止1991年年末,机关财务内外债高达15万元。内外交困,难以为继。为了加强对经费的管理,把有限的资金用在刀刃上,在厅领导的支持下,办公室制定了机关部分公用经费实行“双向包干”的管理办法。 Shaanxi Provincial Department of Water Resources is the administrative unit, the cause of the compilation of the full budget unit. A serious shortage of public funds has become the biggest problem of financial management. By the end of 1991, the internal and external debts of the government finance stood at 150,000 yuan. Internal and external difficulties, unsustainable. In order to strengthen the management of funds and put limited funds on the cutting edge, with the support of the leadership of the department, the office has formulated a management method of implementing “two-way contract” for public funds of organs.