extra budgetary funds 中文意思是什麼
extra budgetary funds
解釋
預算外經費-
Article 16 audit institutions shall exercise supervision through auditing over the budget implementation, final accounts and management and use of extra - budgetary funds of departments ( including units directly subordinate to them ) at the corresponding levels and of the people ' s governments at lower levels
第十六條審計機關對本級各部門（含直屬單位）和下級政府預算的執行情況和決算，以及預算外資金的管理和使用情況，進行審計監督。 -
The paper mainly discusses internal control structure. part ii : problems and analyses the problems resulted from asset management and extra - budgetary funds are main problems. the mam reason is that accounting and internal controls are not standard
問題及分析本文在這一部分提出了重慶市鄉鎮畜牧獸醫站財務管理存在的一些問題，主要包括資產管理所存在的問題和資金收人和支出上存在的問題。 -
The firse part delineate the new situation of rural finance after tax - free of agriculture. after tax - free of agriculture, one hand, the town finance management tends to standard especially carrying out “ county finance supervising town finance ” make the expenditure management of town more standardized. ; the other hand, the ability of drawing and payment become weak. at the same time, the ability of repay debts and provie public service becoms weakly, what ’ s more, town finance becomes more depend on trasfer payment and extra - budgetary funds
農業稅取消后，鄉鎮財政汲取、支付能力減弱，財政運行風險加劇。同時，鄉鎮財政償還債務的能力、提供公共服務的能力更弱化，鄉鎮財政高度依賴轉移支付和預算外資金。另一方面，取消農業稅之後，鄉鎮財政管理趨于規范化，特別是「鄉財縣管」的推行，大大規范了鄉鎮財政支出管理。
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