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直辖市的区是一级政权,既然是一级政权,就应该相应地设一级财政。这样做,有利于发挥市、区两个积极性,有利于把权利、职责结合起来,有利于组织财政收入,合理地使用资金和平衡收支预算。我想联系北京市西城区的情况,谈一些有关区一级财政的看法。一、“统收统支,收支两条线”体制的利弊1979年以前,北京市对区的财政管理,是实行“统收统支,收支两条线”的办法,即区级收入全部上交,区级支出由市里下拨,区对市里下达的各项收支指标,相互之间也不好调剂,在市下达区级各项支出的同时,
The municipality directly under the Central Government is a district government. Since it is a state power, it should set a fiscal level accordingly. In doing so, it will be conducive to giving full play to the enthusiasm of both the city and the district, and will be conducive to combining rights and responsibilities, organizing the fiscal revenue, using funds reasonably and balancing the revenue and expenditure budget. I would like to contact Xicheng District, Beijing, to talk about some of the views of district-level finance. I. The Pros and Cons of the System Before 1979, the financial management of Beijing to the district was a way of implementing the principle of “unifying the revenue, spending both ends of the line” District-level income all turned over to the district-level expenditures allocated by the city, the district issued the city’s revenue and expenditure targets, each not good adjustment, the city issued a district-level expenditures at the same time,