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乡财政预算指标登记簿应具备以下三方面的功能:一是统计功能,能综合反映预算资金、预算外资金和乡镇自筹资金的安排(下达)情况,实现“三项资金”的综合平衡。二是监督功能,能全面反映实际收到的指标和各项指标的拨付情况。三是控制功能,能真实反映各项指标的结存情况,防止超额拨付。预算指标登记簿的构成必须与乡镇财政的财力构成和指标构成相适应。以预算资金为例,无论实行何种财政体制,乡镇财政的财力都是由本级分成财力和上级追加财力两部分组成。从指标的构成看,乡镇
The township financial budget indicator register should have the following three functions: First, the statistical function can comprehensively reflect the arrangement (release) of budgetary funds, extra-budgetary funds and township self-raised funds, and achieve the comprehensive balance of the “three funds.” Second, supervision functions can fully reflect the actual receipt of indicators and the disbursement of various indicators. Third, the control function, can truly reflect the balance of the indicators, to prevent over-allocation. The composition of the budget index register must be compatible with the financial composition and index composition of township finance. Take budgetary funds as an example. No matter what kind of financial system is implemented, the financial resources of township and town finance are composed of the two levels of financial resources at the current level and additional financial resources at higher levels. From the composition of indicators, the township