保证行政事业单位工资的及时发放,是财政部门最基本的职责,也是应尽的职责。但在目前财政形势十分严峻的情况下,这却成了令财政部门感到十分棘手的大难题。 一、现状及原因 近几年来,全省各地大部分能按时或按月发放工资,特别是有些地方在95、96连续两年遭受特大洪灾的情况下,也从未出现过拖欠工资的现象。但也有一些地方,由于各种原因欠发或推迟发放行政事 Ensuring the timely payment of salaries by administrative institutions is the most basic responsibility of the financial department and also a due responsibility. However, under the current grim financial situation, this has become a major problem that the financial sector is feeling very thorny. I. Status Quo and Causes Most of the province has been able to pay wages on time or on a monthly basis in recent years. In particular, in some places, 95 and 96 have suffered serious floods for two consecutive years, they have never experienced wage defaults. But there are also some places that owe or postpone the administration because of various reasons