论文部分内容阅读
地方财政资金是指以地方政府为中心的预算资金、国债资金及其他财政性资金,既包括地方政府的财政收支,还包括与财政有关的行政单位和企事业单位的货币收支。确保财政资金安全是财政部门的基本职责,我国法律法规明确规定,财政资金应当专款专用,任何人不得违规挪用、拆借。在经济形势日益严峻、地方债务规模不断扩大、资金安全愈发重要的背景下,各级财政部门应引起高度重视,防范并化解财政资金安全风险,保证财政资金运行安全。
Local fiscal funds refer to budgetary funds, treasury bonds funds and other fiscal funds centered on local governments, including both the revenue and expenditure of local governments and the revenues and expenditures of fiscal-related administrative units and enterprises and institutions. To ensure the safety of financial resources is the basic responsibility of the financial sector. China’s laws and regulations clearly stipulate that special funds shall be used exclusively for financial funds, and no one may misappropriate or lend money illegally. Under the background of the increasingly grim economic situation, the increasing scale of local debts and the increasingly important financial security, the financial departments at all levels should attach great importance to preventing and resolving the security risks of the financial funds and ensuring the safe operation of the financial funds.