期刊文献+

“预算外资金”淡出与“政府非税收入”的规范管理

Gradual Retreat of "Extra-budgetary Funds" and Standard Management of "the Government's Non-tax Income"
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摘要 预算外资金属于非税收入,过去归政府及事业单位自收自支,存在很多问题。应当以政府非税收入方式纳入统一管理,实行收支两条线,改变乱收费现象,统一票据,健全公共财政制度、增强资源优化配置与高效使用水平。 The extra-budgetary funds that belong to non-tax income used to go to the governments and public institutions to be dealt with of their own accord,which produces lots of problems.Unified management should be carried out as a government's non-tax income and the two-line method for income and expenses implemented so as to change the phenomenon of collecting fees arbitrarily.Bills must be unified to refine the public financial system and enhance the level of optimizing the allocation of resources and utilizing them efficiently.
作者 祁忠
机构地区 杭州市财政局
出处 《杭州师范学院学报(医学版)》 2005年第5期473-475,共3页 Journal of Hangzhou Teachers College :Medical Edition
关键词 预算外资金 非税收入 财政管理体系 extra-budgetary funds non-tax income financial management system
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