摘要
我国省以下财政预算管理体制尚不健全,必须进一步理顺省以下政府间分配关系,以完善省以下预算管理体制。必须依照地方各级政府财权与事权相匹配的原则,合理、清晰地划分地方各级政府的事权、支出责任和财权,规范地方政府非税收入管理,实行统一、规范、透明的地方财政转移支付制度,进行"省直管县"和"乡财县管乡用"等财政管理方式改革。
The budget management system under the province in our country is distemperedness. We must further straighten out the distribution relationship between the governments to perfect the budget management system. According to the principle of the local governments＇ economic rights at various levels matching with duties and responsibilities, it should reasonably, clearly divide the local governments＇ duties and responsibilities, expense responsibilities and economic rights at various levels, regulate the local governments＇ nontaxable income management and perform unified, standardized and transparent local financial transfer payment system, carry out the reform of financial management of ＂county administrated by province＂ and ＂township finance supervised by county and township using＂.
出处
《福建行政学院学报》
2009年第4期96-101,共6页
Journal of Fujian Administration Institute
关键词
地方各级政府
事权
财权
支出责任
Local governments at various levels
Duties and responsibilities
Economic rights
Expense responsibilities
