笔者认为近期,在各项配套改革未完全到位时,财政部门应下大力气,从加强对收费执收单位的财务控制入手,做好收费的规范管理工作。 一、“收支两条线”管理和“票款分离”的具体方式选择 1.解决观念问题:收费的权力在政府本身。 财政部门是政府管理收费等到非税收入的唯一职 The author believes that in the near future, when the various supporting reforms are not fully put in place, the financial department should make great efforts to start with the financial control of fee collection and acceptance units and do a good job of standardized management of fees and charges. First, the “two lines of revenue and expenditure” management and “ticket separation” specific options 1. To solve the concept of issues: the power of charges in the government itself. The finance department is the only one that the government administers until fees are non-taxable