论文部分内容阅读
2001年辽宁财政根据省、市、县各级次的财力不同、理财复杂程度有很大差别的情况,在不同级次推行了不同的预算制度改革模式:省本级全面按照“零基预算”的方法编制部门综合预算,并对大额专项资金实行国库集中支付;市本级根据各自实际,大市一般实行部门综合预算,小市则可以搞行政事业经费同级财政统管;县(区)全面推行行政事业经费同级财政统管;各级公教人员工资都实行“工资资金专户”管理。一句话,“车走车路,马走马路”。同时,按照市场运行规则,调整支出结构,重新界定支出范
In 2001, Liaoning Finance implemented different budget system reform modes at different levels according to the different financial resources at different levels of the province, city and county. There are different budget system reform modes at different levels: “Method of preparation of departmental integrated budget, and a large amount of special funds to implement treasury centralized payment; city level according to their actual, the general implementation of the general market department budget, the small city can engage in administrative funds at the same level financial control; County ( District) the full implementation of administrative funds at the same level financial control; public education at all levels of salaries are implemented ”salary funds account “ management. In a word, ”car to go the car, go horse ". At the same time, in accordance with the rules of market operation, adjust the expenditure structure, redefine the scope of expenditure