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一、为什么要采用预算拨款凭证国务院在1985年颁发的《中华人民共和国国家金库条例》中规定:“国家的一切预算支出,一律凭各级财政机关的拨款凭证,经国库统一办理拨付。”目前,我国各级财政机关和主管部门办理预算资金拨付和转拨时,主要有划拨资金和限额拨款两种拨款方式。在实际工作中,以划拨资金方式拨付预算资金时,通常采用银行汇兑和付款委托书结算方法。其中,对同城用款单位拨款使用付款委托书结算;对异地用款单位拨款使用汇兑结算。1988年底,中国人民银行废止了付款委托书和省内限额结算等几种结算方法。这给预算资金的拨付带来一些影响。如果同城拨款改用支票取代付款委托书,会产生一些难以解决的问题。第一,支票填写层次多,会大量增加财政部门和主管部门的拨款事务性工作;第二,单联支票手续不
First, why should adopt the budgetary appropriation certificate State Department issued in 1985, “the National Treasury Ordinance of the People’s Republic of China” stipulates: “All the state’s budget expenditures, all by the financial organs at all levels of appropriation vouchers, Treasury to handle the disbursement.” "At present, when handling the appropriation and transfer of budgetary funds by the financial organs and competent departments at various levels in our country, there are mainly two appropriation methods of appropriating funds and quotas. In actual work, the allocation of funds to allocate funds to the budget, the bank exchange and payment by proxy settlement method is usually used. Among them, the same city units with the use of payment of power of attorney settlement; the use of foreign units of funds appropriated exchange settlement. By the end of 1988, the People’s Bank of China abolished several settlement methods such as payment of power of attorney and settlement of quotas in the province. This has had some impact on the disbursement of budgetary funds. If the same city instead of using funds instead of check payment proxy, will have some difficult problems to be solved. First, there are many levels of check filling, which will greatly increase the work of appropriation of financial departments and competent departments. Second,