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行政事业单位的预算外收入,主要是利用国家给予的行政权力或以国有资产为资本而获得的,这部分收入理所应当属于国家。由于目前这些资金由各单位自收自支,自行支配,财政对这部分资金几乎没有分配权,监督机制又未能很好地发挥,因此,在这部分资金的管理上存在着许多值得探讨的问题。一、预算外资金管理中存在的问题(一)预算外资金管理失控。我们曾对全区14个行政事业单位1992年度的预算外资金进行了调查,这14个单位均有预算外收入,但仅有11个单位向财政报预算外资金报表,有3个单位报表数字为“0”(这三个单
The extrabudgetary income of administrative units is mainly obtained by using the administrative power granted by the state or by using the state-owned assets as capital, which should belong to the state. Since these funds are self-supporting and self-supporting by each unit, the financial authorities have almost no right to distribute this part of the funds and the supervisory mechanism fails to perform well. Therefore, there are many worthy discussions on the management of this part of the funds problem. First, the extra-budgetary fund management problems (A) the management of extra-budgetary funds out of control. We conducted an investigation into the 1992 extrabudgetary funds of 14 administrative units in the region. All of these 14 units had extra-budgetary income. However, only 11 units reported extra-budgetary funds to the Treasury and 3 units reported the figures For the “0” (these three single