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規(guī)范公共資源收益預算管理制度建設

發(fā)布時間:2018-09-12 11:36
【摘要】:正1.公共資源產權收益全部納入財政預算管理,強化預算約束。我國的公共資源出讓收益有的作為專項收入納入了財政預算,有的納入了政府性基金預算,有的則還游離于政府預算管理之外。未來公共資源產權收益必須納入財政預算,并要打破現有部門利益格局,按照法定的程序統(tǒng)籌使用,并接受監(jiān)督。在資源收益預算安排上,要更大比重地用于保障和改善民生的教育、衛(wèi)生、社保、就業(yè)、環(huán)保等支出領域,以更好地體現公共資源收益的全民共享。同時,配合政府財務報告體系的完善,建立自然資源資產負債表,定
[Abstract]:Regular 1. Property rights of public resources are fully incorporated into the budget management and budgetary constraints are strengthened. Some of the proceeds from the transfer of public resources in our country are included in the budget as special income, some are included in the budget of government funds, and some are outside the management of government budget. In the future, the income of property rights of public resources must be included in the budget, and the pattern of interests of existing departments should be broken, and it should be used as a whole according to the legal procedures and supervised. In the budget arrangement of resource income, it is necessary to devote a greater proportion to the education, health, social security, employment, environmental protection and other expenditure areas to ensure and improve the people's livelihood, so as to better reflect the sharing of public resources benefits among all people. At the same time, in line with the perfection of the government financial reporting system, we should establish the balance sheet of natural resources and establish
【分類號】:F812.3

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1 許家林;試論資源收益的特征、結構與分配[J];現代財經-天津財經學院學報;2000年05期

2 周聲濤;;關注國有資本經營預算和資源收益的稅收[J];中國人大;2010年14期

3 周建軍;;資源收益公有的國際借鑒[J];w,

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