摘要
盘活财政存量资金对发挥积极财政政策具有重大作用,但至2017年仍未取得重大突破。存量资金界定不一、产生存量资金的财政及预算管理体制问题尚未解决、年度内及年末存量资金处理方法混淆、财政资金分配在同级部门与部门及上下级管辖部门间权责不分,成为制约当前盘活工作的主要影响因素。为此,我国应尽快统一对盘活对象及范围的认识、继续推进财税体制改革、科学规范推进国库现金管理、推进预决算公开并落实盘活主体责任。
Activating the financial stock of funds plays a significant role in the fiscal policy, but no major breakthroughs have been made until 2017. Among the main factors restricting the current activation are: different definition of the stock funds, the remaining problems of financial and budgetary management system, the confusing methods of dealing with the stock funds within the year and at the end of the year, and the fuzzy power and responsibility boundary of financial funds allocation among departments and the upper and lower levels of governments. Therefore, China should seek to unify the understanding of the activation object and scope, continue to promote the reform of fiscal and taxation system, advance the management of treasury cash in a scientific and standardized way, promote the disclosure of budget and final accounts and implement the responsibility of the activation subject.
作者
刘晓嵘
LILT Xiao-rong(Guangzhou Branch,People's Bank of China,Guangzhou,Guangdong,China,510120)
出处
《广东开放大学学报》
2018年第6期100-106,共7页
JOURNAL OF GUANGDONG OPEN UNIVERSITY
关键词
财政存量资金
盘活
问题
financial settlement funds
activation
problems
