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近年来,江苏省某市(县级市)财政收入实现了大幅增长,2011年财政总收入达66.56亿元,地方一般预算收入25.56亿元,年均分别增长28.2%和27.8%。这是很多原因造成的,如纳入预算收入的范围扩大、水运业税收发展的促进、税收征管得力等等;但与此同时,财政支出也进入快速增长通道,2011年全市一般预算支出49.36亿元,同比增长19.1%,随着财政支出规模的不断扩大,单位部门财政支出过程中的发生问题也不断显现,主要表现形式为:财经法制观念不强,内控制度不健全;预算执行不严,滞留和挤占挪用财政专项资金;隐瞒截留非税收入,变换非税收入形式;随意扩大开支范围,提高开支标准,超标准发放补助;对纳入政府采购目录的工程、货物未
In recent years, a certain city (county-level city) in Jiangsu Province achieved a substantial increase in its fiscal revenue. In 2011, its total fiscal revenue reached 6.656 billion yuan and its general budget revenue reached 2.556 billion yuan, an average annual increase of 28.2% and 27.8% respectively. This is caused by many reasons, such as the scope of budgetary income included in the expansion of the development of the tax revenue to promote the tax collection and management capabilities, but at the same time, the financial expenditure has also entered a rapid growth path, the city’s general budget expenditure in 2011 4.936 billion yuan , An increase of 19.1% over the same period of last year. With the continuous expansion of the fiscal expenditure, the problems occurring in the fiscal expenditure per unit department also continue to emerge. The main manifestations are as follows: the financial legal system is not strong and the internal control system is not perfect; And misappropriation of special funds for misappropriation of finance; concealment of non-tax revenue interception, the conversion of non-tax revenue form; arbitrarily expand the scope of expenses, raising expenditure standards, subsidies for exceeding the standard; included in the government procurement catalog projects, goods