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1989年初,江苏省东台市财政局试行由农财股对乡(镇)财政业务工作归口统一管理,简称“切块管理”。具体做法有“五个统一”:一、统一预决算管理。乡(镇)财政预决算的编制与审查,统一由市财政局农财股根据上级财政有关规定要求和市财政预决算的编报口径,负责布置、审定和汇编。二、统一拨款管理。市、乡两级财政拨款,在未设立乡(镇)国库的情况下,由农财股根据各乡(镇)财政的收入进度和正常支出的需要,加上季节性的用款,按月办理拨款,并负责登记上下级往来明细帐。市财政内部拨款由农财股在农行开设专户,按月向预
At the beginning of 1989, Dongtai City Bureau of Finance in Jiangsu Province piloted the centralized management of rural finance (finance) work by rural financial stocks, referred to as “cutting management ”. Specific practices have “five unification ”: First, the unified budget management. The preparation and examination of the financial budget of the township (town) shall be unified and arranged by the Finance Bureau of the City Finance Bureau in accordance with the requirements of the relevant provisions of the higher level finance and the budgetary preparation of the municipal budget of the municipality, which shall be responsible for layout, examination and compilation. Second, unified appropriation management. Municipalities and townships at both levels of financial allocation, in the absence of the establishment of the township (town) of the state treasury, by the rural financial stocks according to the township (town) financial revenue schedule and the normal expenditure needs, plus seasonal money, on a monthly basis Handle appropriations and register for subordinate transactions. City finance internal allocations by the Agricultural Bank of China shares opened in the Agricultural Bank of account, according to the monthly advance