论文部分内容阅读
县与乡镇实行预算收入的分成(超收分成、增收分成或总额分成等),留归乡镇自行支配的那部分资金,属于乡镇的机动财力,它可以用于乡镇经济建设和各项事业的发展,增强基层经济实力。据笔者所知,有的县财政囿于资金增殖观念,以便乡镇早安排、早使用、早收益,年里就将乡镇财政分成资金下拨,列入支出决算。本人认为,这种帐务处理,有以下弊端:
County and township budgetary income into the share (super income into, income sharing or total share, etc.), leaving that part of the funds governed by townships, belong to the township of mobile financial resources, it can be used for the township economic construction and the development of various undertakings, Enhance grass-roots economic strength. According to the author’s knowledge, some county governments are trying to capitalize on the concept of capital proliferation so that the township can arrange early, use early, and make early gains. In the course of the year, township governments will allocate their funds into appropriations and expenditures. I think that this accounting treatment, has the following drawbacks: