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财政专户的出现与预算外资金有着十分密切的关系。在我国初建国之时,财政管理采用的是统支统收的制度,该制度规定中央财政拥有对财政资金的全部管理权限,后来中央将一部分预算内收入归为地方政府管理,这就出现了预算外资金,而为了更好的管理这笔资金而开设了财政专户。但是随着时代的发展,我国财政专户的管理中出现了许多的问题,例如:财政账户的设立缺乏必要性、同类性质的财政资金户头开设过多、货币政策的实行效果不佳以及增加资金风险等问题,本文主要分析这些在我国财政专户管理中常见的问题,并针对这些问题提出几点相对应的解决对策。
The emergence of financial accounts and extra-budgetary funds have a very close relationship. At the beginning of the founding of our country, the system of fiscal management adopted the system of unified revenue and expenditure, which stipulated that the central finance had all the management power over the financial funds. Later, the central government classified part of the budgetary revenues as local government administration, Extrabudgetary funds, and financial accounts have been set up to better manage the money. However, with the development of the times, many problems have arisen in the management of financial special accounts in our country. For example, there is a lack of necessity for the establishment of financial accounts, the opening of financial accounts of similar nature, the ineffective implementation of monetary policies and the increase of funds Risk and other issues, this article mainly analyzes these common problems in the management of financial accounts in our country, and puts forward some corresponding solutions to these problems.