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一、综合财力计划的作用 综合财力计划是国民经济和社会发展计划的资金保障计划,是全社会资金平衡计划。我国是从六十年代初开始试编综合财力计划的,当时叫综合财政计划。后来,由于多种原因,实际上取消了该项计划。从1983年起,国家确定再度进行试编,并改名为综合财政信贷计划。经过8年的实践,取得了一定的成效。但是,还很不完善,存在着许多弱点。突出的是:①指标体系过窄,覆盖面过小。综合财政信贷计划只包括财政预算内、财政预算外和银行信贷3块资金,不是资金的全部,随着改革开放的深入而不断扩张且占有较大份额的集体
I. The Role of an Integrated Financial Planning The comprehensive financial plan is the capital guarantee plan for the national economic and social development plan and the capital balance plan of the entire society. Since the beginning of the 1960s, our country began trial preparation of comprehensive financial plan, at that time called the comprehensive financial plan. Later, the plan was virtually eliminated for a number of reasons. Since 1983, the state has decided to conduct trial and error editing again and rename it as an integrated financial credit plan. After eight years of practice, we have achieved some success. However, it is still imperfect and has many weaknesses. Prominent are: ① index system is too narrow, coverage is too small. Comprehensive financial credit plans include only the budget, extra-budgetary and bank credit three funds, not all funds, with the deepening of reform and opening up and continue to occupy a larger share of the collective