財政集中制 的英文怎麼說
中文拼音 [cáizhèngjízhōngzhì]
財政集中制
英文
fiscal centralization- 財 : 名詞(金錢和物資的總稱) wealth; property; valuables
- 政 : 名詞1 (政治) politics; political affairs 2 (國家某一部門主管的業務) certain administrative as...
- 集 : gatherassemblecollect
- 制 : Ⅰ動詞1 (製造) make; manufacture 2 (擬訂; 規定) draw up; establish 3 (用強力約束; 限定; 管束...
- 財政 : (國家對資財的收入與支出的管理活動) (public) finance; government finance; public economy
- 集中 : concentratecentralizefocusamassgroupmassingput togather
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The workshop focused on five topics : 1 new strategies for chinas land policy reform ; 2 institutional reform for land requisition and collective construction land entering onto market in the process of urbanization and industrialization ; 3 land revenue, finance and banking ; 4 land rights and interests security for the landless ; 5 improving farmland protection policies and land laws
1中國土地改革的新課題2城市化和工業化過程中的征地制度改革與集體建設用地進入市場3土地收入與財政金融Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt
第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即:其一,在確定農業稅上,計稅依據不科學、稅率偏高、相關法律規范缺失,無法平等保護農民的合法權益;其二,在農村稅收的徵收上,缺乏行之有效的法律監督和運行機制,尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三,稅費改革凸顯農民之間、農村之間的負擔不均,使納稅主體的權利義務失衡,有悖稅負均衡的法律原則;其四,由於稅收法定主義沒有得到有效貫徹,規制農民負擔反彈方面的法律法規缺位,致使農村稅費改革潛伏著農民負擔反彈的風險;其五,稅費改革影響基層組織的財政收支,進而影響鄉村公益事業建設及教育經費的籌措,引發稅外亂收費沉渣泛起,基層財政體製法治化勢在必行;其六,與稅費改革相關的配套法律措施巫待構建,主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題,力圖構築農村稅費改革的法律框架並提出相應對策。The main problems are : the party is not separated from the government and the power of the party committee is over - concentrated ; managing is over - staffed and the style of management is out - of - date ; the government organization is carved up and the functions of the government is dismembered ; the functions of the governmeng has not essentiallg transformed and their responsibilities are in confusion ; the financial system is imperfect, so the financial capacity of the township is muck limited ; the function of the people ' s congress is so weak that its initiative has n ' t been brought into full play ; the contra diations between the town ship government and the urllage lommittee are sharpening and the regular work is notin normal progress. the causes for these problems are complex. in my opinion, the causes are closely associated with the effect of traditional system of organization, the restricton of administrative surroumding and the unfithess of personnel qualith. and that ' s because the construction of the leqal system is backward and the administrative area is not rationally divided
這些特點和我國實行市場經濟體制的新形勢,暴露了當前鄉鎮行政管理中存在的突出問題,主要表現在:黨政不分、黨委權利過分集中;人浮於事、管理方式陳舊;機構條塊分割,政府職能被肢解;政府職能尚未根本轉變,責任錯位;財政體制不完善、鄉鎮財政舉步維艱;人民代表大會功能柔弱,作用沒有充分發揮;政府與村委會矛盾加劇,工作難以正常開展等等。這些問題存在的原因比較復雜,主要是傳統體制、行政環境的影響和隊伍素質、法制建設的不適應。Expounds the five main aspect of risk in national commercial bank, i. e. signal liability structure, bad loan quality, low capital efficiency, imperfect restriction on interior power, thin consciousness on risk avoidance ; summarizes five characters of the bank risks, including risk concentration, moral risk, risks caused by system structure, inequi ty between bank risks and revenues, aggrandizement trend of bank risks ; analysis eight reasons for bank risks, including proprietary ownership voidance, macroeconomic fluctuation, ineffective capita ] buffer mechanism, enterprise reasons. no synchronous fiscal investment and financial reform, incompetence law and regulation enforcement. chapter4 argues the opportunities and challenges of the financial globalization and requirement for bank risk managem ent. chapters suggests the methods for the risk management of national commercial bank
緊接著在第三章闡述了我國國有商業銀行風險的「五大表現」 ,即負債結構單一、信貸資產質量差、資本充足率低、內部控制機制薄弱、防範風險的意識淡薄;總結了我國國有商業銀行風險的「五大特點」 ,即風險高度集中、風險人為匿藏、風險的體制性、風險與收益嚴重不對稱、風險呈繼續擴大態勢;剖析了我國國有商業銀行風險形成的「八大因素」 ,即金融產權「人格」虛設、宏觀經濟波動、資本金等緩沖機制不健全、財政、投資和金融的體制改革不配套、法律和法規不健全等。The different stages the practices of legislation of finance both before china ' s reform and opening - up to the outside world and after the legislation of finance in 1994 are discussed. in the discussion of the characteristics of the legislation of china ' s finance, some problems and defects are observed, such as the low level of legislation and the serious centralization of power
論文回顧了改革開放以前的財政體制立法和改革開放以後的財政立法情況,著重詳述了一九九四年以來的財政體制立法的情況,分析了中國財政體制立法的特徵,指出了其存在的突出缺陷是立法層次較低和集權制色彩濃厚。Considerations on setting up the financial system of the centralized state treasury receipt and payment in the coumty centralized accounting
建立縣級會計集中核算型財政國庫集中收付制度的思考Centralized accounting is a new model designed for the reform of executive units accounting administration, which is expanding swiftly under the organization of treasury ministry
會計集中核算制是各地在實踐中探索出的對行政事業單位會計管理體制改革的一種新型模式,這一模式在財政部等部門的組織下,各地試點推廣的步伐正在加快。Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation
但是,隨著社會主義市場經濟體制的發展,我國預算會計環境正在發生重要的變化:政府和市場在社會經濟運行中的分工逐步明晰;政府職能重點轉向公共品提供和宏觀調控;財政收支的內容和形式更加多樣化;近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革;事業單位資金來源渠道多元化和經營性業務的增加;政府會計信息使用者的范圍不斷擴大,對政府會計信息的內容和質量的要求不斷提高等。After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting, governmental unit accounting and institutional accounting, a series of budget accounting regulation has come into being in china, which was suitable for our socialistic market economy. along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc., however, the working environment of our existing budget accounting regulation has made a big change
但隨著我國以加強和規范財政管理為中心、對預算管理體制所進行的一系列改革,如:改革預算編制方法、細化預算編制內容、實行零基預算和部門預算、逐步實施國庫集中收付制度、推行積極政府采購制度等,現行預算會計的運行環境已經發生了重大變化、原核算內容和方法已不能適應某些新業務的變化在執行中暴露出一些深層次的問題,迫切需要對預算會計制度進行進一步修改和完善。Uniform receipts and expenditure, fiscal system of payment partly in kind and partly in cash, system of tax division between central and local, sketchily compartmentalize main revenue right and classify the mostly tax categories
統收統支、財政包干制、分稅制,主要集中對收入財權進行了粗略的劃分,對鄉鎮幾個主要稅種進行了分類。But being influenced by planning economy for many years, there are still many defects in financial management. for example, financial system is still the model of concentrating money into company " s headquarters, the headquarters is profit center, and the subordinated company is cost center. the function of financial management is not divided from function of accounting
內蒙古電力於1998年由政企不分的企業局改制為國有獨資的有限責任公司,實現了應用財務管理職能的前提,但因長期受計劃經濟的影響,財務管理體制仍沒有脫離高度集中、統收統支的模式,成本核算與利潤核算分屬于不同的主體,公司總部相當于利潤中心,所屬單位相當于成本中心;財務管理職能沒有完全從會計職能中分離出來,仍以核算為主。Chinese finance & business magazine industry has six opportunities : the expending demands on finance & business news, the entering of the foreign capitals and foreign magazines, the dense interest from out - industry capitals, the empties on subsection markets, lacking famous magazine combines, supporting from the government to many excellent magazines. however, chinese finance & business magazine industry still has six problems : restriction both from polices and business, the magazine issue problem, the consumption central izing on big cities, the confusion on magazine advertising distribution, lacking evaluating tools on advertising, the weak editing capacities
中國財經雜志業存在六大機會? ?蓬勃發展的經濟使得財經新聞需求量增大,入世后外資和外刊進入財經雜志業成為可能,業外資本對財經媒體興趣濃厚,中國財經雜志業存在眾多空白的市場細分點,缺乏強勢財經雜志和媒體集團,國家將在5年內重點扶持部分品牌期刊;也存在六大問題?政治性與商業性制約並存;雜志發行成為供給與需求的瓶頸;財經雜志的消費集中在大城市;雜志廣告銷售混亂,發行數據模糊;雜志廣告效果評估工具不完善;財經雜志的編輯能力夜弱。At the moment our country finance fund is scarce and the burden of debt is very hard. to overcome the difficulty, the party center expounds " stimulate the public finance " again. the key method is to increase finance revenue and economize finance expenditure in order to increase the finance self - supplying ability. at this moment to discuss this theme has its theoretical and practical significance
其關鍵措施是增收節支,提高財政自身的供給能力:一方面要完善稅制,加強征管,強調集中,糾正財力分散化的趨勢,不斷提高財政收入;另一方面,要嚴格控制財政支出、優化財政支出結構、加強財政支出管理、提高財政支出效益,通過效益的提高來彌補財政收入不足,使有限的財政資金得到更充分的利用。For the social pension insurance, at present the pension fund, as a institutional investor, should be brought into our capital market by moderately - collected pattern under the supervision of the government, which on the other hand will entrust the investment of fund to fund management corporations in order that these corporations can use some financial tools to maintain the security and profitability of the pension
本章總結了實現基本養老基金保值、增值的思路。這就是中國現階段在主管機關的監督下,採用委託投資管理模式,以適度集中之方式進入資本市場,運用若干投資工具,達到養老保險基金保值、增值的目的,從而有助於養老保險體制在一定的人口條件、財政條件以及體制條件下實現可持續發展。The national finance department is planning to popularize the treasury single account system throughout the country from 2001
我國財政部計劃從2001年開始,在全國范圍內逐步推廣實施國庫集中支付制度。Treasury single account system ( tsa ) is a system that changes the hierarchically transferring of financial capital and converges all the government ' s financial capital to the people ' s bank or the authorized agent banks to open single treasury accounts. when it needs to purchase goods or pay for the labors, the budgeting unit should apply and the treasury - disbursing department will audit the application. then the fund is directly transferred to the applicant
國庫集中支付制度,也叫國庫單一賬戶制度,是改變現行的財政資金層層撥付方式,將政府的所有財政性資金(包括預算內資金和納入預算管理的預算外資金)集中在人民銀行或指定代理銀行開設的國庫單一賬戶上,所有預算單位需要購買商品或支付勞務款項時,由預算單位提出申請,經國庫支付機構審核后,將資金直接從單一賬戶支付給收款人的制度。The dissertation used the framework of internal - control from coso report, risk - evaluating theory and accounting internal - control norm from china financial department as the theory bases for this research. the author also used the classic theory of key - element inspection, questionnaire analysis and data table analysis as the study method
在研究方法上,本文運用了《 coso報告》中的內部控制框架理論、風險評估理論、財政部內部會計控制規范等理論,結合ht集團對外投資內部控制的實際情況,使用了內部控制調查表、比較分析方法、圖表分析法等等。In order to speed up the urban construction, guarantee " olympic games move plan " construction and development goal realization, widely attracts the social capital to enter the city infrastructure domain to solve the fund supply and demand contradictory of large - scale centralism construction time and eliminates the low efficiency and resources waste which the administrative monopoly and the state - owned capital monopoly brings, reduces the infrastructure construction and the operation cost, lightens
為了加快城市建設進程,保證《奧運行動規劃》中各項建設和發展目標的實現,廣泛吸引社會資本進入城市基礎設施領域,解決大規模集中建設時期資金供需矛盾,消除行政性壟斷和國有資本壟斷造成的效率低下和資源浪費,降低基礎設施建設和運營成本,減輕政府財政補貼負擔,為廣大市民提供更優質的公共產品和服務,這些都要求北京市城市基礎設施投融資體制進行徹底地改革。Although in the current building regulations, financial institutions, rural grassroots organizations are not included in the government budget system, in essence, it has assumed a national rural financial function, namely : it assumes the rural administration, rural public goods supply mission. this part of the funds is different from urban occupation, financed by the government financial. but by this part of the funds from the village collective economic organizations of income, thus it crowded with rural
雖然從當前法規建設、財政體制等方面看,農村基層組織並沒有納入政府財政預算體系,但實質上卻已承擔了國家在農村的財政職能,即承擔了農村行政管理、農村公共物品供給的任務,這部分資金的佔用並沒有像城市居民一樣由政府財政出資,而是由村組織從集體經濟收入中出,從而擠用了農村集體經濟發展的資金。Ever since the carrying out of reformation and opening, our national budget system and the system of financial administration have undergone unceasing improvement, yet look at it in all, as the reformation focuses on the administration of revenue, the establishment of a public expenditure system lags relatively behind
隨著我國社會主義市場經濟的建立和完善,建立適合市場經濟要求的公共財政制度成為我國必然的選擇。改革開放以來,我國預算體制和財政管理制度進行了不斷的改革,但是總體來看,由於改革重點集中在收入管理方面,公共支出制度建設相對落後。分享友人