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(一) 据考察,武汉预算外资金反映出三个运行特征:一是总量逼近预算内,1987年武汉市预算外资金总收入不仅低于财政预算内收入六点四个百分点;二是增幅超过预算内。1983-1987年预算内财政收入平均每年增长9.36％,而预算外收入增长达20％以上;三是构成分布不均。行政事业单位的行政性收费和经营性收入占29,2％,国营企业的预算外资金(留利)古67.7％;预算外企业的收入仅占3.1％。当前预算外资金已成为经济建设中不可忽视的重要财力,其作用表现在:①缓解了预算内脆弱财政支出的紧张局面,弥补了预算内行政事业费不足;②促
According to the survey, extra-budgetary funds in Wuhan reflect three operating characteristics: First, the total amount approaches the budget. In 1987, the total extra-budgetary fund revenue of Wuhan was not only below 6.4% of the revenue in the fiscal budget. Second, the increase was Over budget. From 1983 to 1987, the budgetary internal revenue increased by an average of 9.36% per annum, while the extra-budgetary income increased by more than 20%. Thirdly, the composition was unevenly distributed. Administrative fees and operating income accounted for 29.2% of administrative units, state-owned enterprises extrabudgetary funds (profits) 67.7%; extra-budgetary income of only 3.1%. At present, extra-budgetary funds have become an important financial resource that can not be ignored in economic construction. Its role lies in: (1) alleviating the tension in the budgetary fragile financial expenditures and making up for the lack of administrative expenses in the budget;