年末财政资金集中拨付的利弊分析及建议——以甘肃省某县支库为例

The Analysis on Pros and Cons of Concentrated Allocation of Fiscal Funds at Year-end and Suggestions——A Case of A County Sub-treasury in Gansu Province

本文以甘肃某县为例,对年末财政资金集中拨付的表现形式、主要成因及存在的利弊进行分析,并提出了强化支出责任,据实结算,上级财政应按月预算支出进度及时下拨转移资金等建议。

Setting A county in Gansu province as an example, the paper analyzes the form of concentrated allocation of fiscal funds at the end of the year, main causes and the pros and cons, and puts forward suggestions such as strengthening expending respon- sibility, allocating funds according to monthly expending schedule on the basis of settlement of senior fiscal funds.