江西是个农业省,经济基础较弱,做好财政工作难度较大。近些年来,该省把加强财政管理和开辟财源紧密结合起来,从1991年起,连续四年实现县县当年无赤字。最近我们到江西省进行了调查,他们的主要经验是:一、不搞赤字预算。江西各级政府和财政部门在实际工作中严格遵循“量入为出”的原则,编制预算时不搞赤字,做到预算收支平衡,不留硬缺口;执行预算时力争超收,支出严格控制在批准的预算之内,收入如有短收,相应调减支出预算。对年终不出赤字确有困难的县,在年初给予一次补助借款,并对其提出不许出赤字的严格要求,如果出赤字,上级财政一律不补,必须自己负责消化。这些措施的贯彻对消灭赤字县产生了明显的效果。 Jiangxi is an agricultural province with a weak economic foundation and is more difficult to do financial work. In recent years, the province has closely integrated the efforts to strengthen financial management and open up financial resources. Since 1991, the county has achieved no deficits in those years for the fourth consecutive year. Recently, we conducted a survey in Jiangxi Province. Their main experience is as follows: First, we will not make a budget deficit. The government at all levels in Jiangxi and the financial departments strictly follow the principle of “putting expenditure in order to make profits” in their practical work. They will not engage in any deficits when preparing their budgets so as to achieve a balanced budget and expenditures without stricting hard gaps. They will strive to exceed expenditure in the implementation of the budget and strictly control expenditures Within the approved budget, if there is any shortfall in income, the expenditure budget will be reduced accordingly. Counties with difficulties at the year-end did not have any deficit. They gave a subsidy loan at the beginning of the year and put forth strict requirements of not allowing a deficit. If the deficit is not available, the higher-level government will not make up for it and must be responsible for its own digestion. The implementation of these measures has had a significant effect on eliminating deficit counties.