中国の財政における予算外資金の改革と問題点
スポンサーリンク
概要
- 論文の詳細を見る
Since 1952, extra-budgetary system has been established, for some small and specific source of income. Data on the extra-budgetary funds have been collected in accordance with the statistical reporting scheme since 1952, but the statistical reporting scheme of in the items in the extra-budgetary expenditure and extra-budgetary funds of the central government and the local governments since 1982. Changes have been made in the items in the extra-budgetary revenue and the extra-budgetary expenditure several times. In 1993, new financial general rules and accounting standards were implemented. As a result, significant changes have been made again in the scope of extra-budgetary revenue and extra-budgetary expenditure. The innovation fund and the major repair fund in the state-owned enterprises were no longer listed as the extrabudgetary funds. It been passed the reform on extra-budgetary in 1996, therefore, the definition became. Now, extra-budgetary fund refers to financial fund of various types not covered by the regular government budgetary management, which is collected, allocated or arranged by government agencies, institutions and social organizations while performing duties delegated to them or on behalf of the government in accordance with laws, rules and regulations. It mainly covers following items: administrative and institutional fees, funds and extra charges that are stipulated by laws and regulations; administrative and institutional fees approved by the State Council and provincial governments and their financial and planning departments; funds and extra charges established by the State Council and the Ministry of Finance; funds turned over to competent departments by their subordinate institutions; self-raised and collected funds by township governments for their own expenditure; and other financial funds that are not covered in budgetary management. By now, Extra-budgetary revenue and expenditure is managed separately, namely, revenue of institutions and departments must enter into the special accounts of the financial departments at the same administrative level, and their extra-budgetary expenditure is arranged in line with the extra-budget plans and appropriated from these accounts.
- 島根県立大学の論文
- 2001-12-25
著者
関連論文
- 中国における技術革新投資の財源と地域分布(野中保雄教授・TSUCHIGANE, Robert Tatsuo教授退職記念特集)
- マクロ経済における期待の役割 : 近似合理的期待を考慮したフィリップス曲線に関する考察(浅野雅巳教授・鈴木登教授御退職記念号)
- 環境と資源の価値問題について
- 中国における地方行政改革と地方自治について : 北京市石景山区魯谷の「大社区」改革を事例に
- The Transformation Problem : Samuelson and Marx Reach the Same Goal by Different Routes
- 市場の第3次元 : 情報 : 情報経済学の理論的基礎の一つ
- A Necessary and Sufficient Condition of Positive Solutions to the BSZ Transformation Model
- 中国WTO加盟後の財政制度改革に関する分析 : 政府間財政関係における再集権化傾向を中心に
- 産業政策論に関する新視点 : 産業連関表に基づく産業構造の評価基準と労働価値量の算出方法を中心に(総合政策学)
- 華氏産業連関理論について(横田禎昭教授退職記念特集)
- マルクスの経済成長モデルと動学的転形問題
- 中国WTO加盟の財政へのインパクト(中国WTO加盟の衝撃)
- Some Problems of the Static Direct Transformation
- 中国の財政における予算外資金の改革と問題点
- 中国の財政支出構造変革における課題と要因 : 民生重視の視点から