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This paper aimed to carry on exploring research on basic modes and implementation of fiscal management informatization. Based on literature research and investigation, it summarized the present conditions and problems of fiscal management informatization both inside and outside of China especially deeply researched the implementation means and business line of the two modes—TCP mode and ACB mode. At the same time, it gave some comments on the several modes.

本文对财政管理信息化的基本模式与实施进行了探索性研究,在文献研究和调研的基础上,总结了国内外财政管理信息化的现状并提出给我国的启示,笔者尤其对财政管理信息化的两种模式即国库集中支付模式和会计集中核算模式的运作方式、业务流程进行了深入探讨并对各种模式给出评价。

The development of financial institution in Anglo-Norman is important for the formation of medieval English financial institution. Based on Anglo-Saxon system, framed in Norman dynasty's feudalism, medieval English financial system was able to form its own characters.

盎格鲁-诺曼时期的财政制度是中世纪英国财政制度的的起点,以盎格鲁撒克逊时期的制度为基础,以诺曼王朝的采邑制度为框架,中世纪英国的财政制度得以形成自己的特点。

Auditing the economic responsibility in a leader'S prefecture is to anthropomorphize to further and to improve the financial audit on income and expenses. Therefore, it is quite different in its written format and its financial risk, comparing with the financial au...

任期经济责任审计是人格化的财政财务收支审计,同时也是财政财务收支审计的深化和提高,因此其文书格式、审计风险都与财政财务收支审计大不相同。

But fiscal conservatives within the CDU and its Bavarian sister party , the Christian Social Union, fret more about bringing back into balance a budget deficit that may reach as much as 6% of GDP this year.

而基督教民主联盟以及其巴伐利亚姊妹党中的财政保守分子,却认为解决财政赤字才是当务之急。今年财政赤字很可能达到GDP的6%。

In our country economic system marketability advancement, to adapt the market economy to the act of government request, our country's financial theory, the financial practice and the financial control system has occupied one to know and in the continual readjustment change process, this definitely will cause certain act of government as a result to lack the regulated system restraint to present the capriciousness.

在我国经济体制市场化的进程中,为了适应市场经济对政府行为的要求,我国的财政理论、财政实践和财政管理体制一直处在一个重新认识和不断调整的变化过程中,这必然会造成某些政府行为由于缺乏规范性的制度约束而出现随意性。

This thesis chooses the finance of Ba County in Qing Dynasty as studying object The author has made good use of the first-hand material in the archives of Ba county, chorography, used the methods of history, sociology and economic theory and saw about the e actual operation of finance in Ba County in Qing Dynasty, in order to find out the commonly rule of the financial operation of counties in Qing Dynasty.

本文选取清代巴县财政为研究对象,利用巴县档案、地方志等第一手资料,综合运用历史学、社会学、经济学的理论和方法,考察了清代巴县财政实际收支构成和运作机制,力求窥见清代州县财政运作的一般规律。

Science and technology promotion function coefficient is positive, and capital expenditures of agricultural function coefficient are negative.

对此,笔者认为四川财政支农应该在加大四川财政支农支出总量的基础上不断调整财政支农的结构。

In conclusion, this paper has proposed that the future direction of our fiscal decentralization should focus on how to decentralize on fiscal speeding, and is established a fiscal transfer payment system for balancing public service of different areas

针对这样的结论,本文提出今后我国财政分权的方向应该围绕财政支出方面如何分权以及建立以均衡地区间公共服务为目标的财政转移支付体制,并提出了具体的建议。

The financial payout structure has deteriorated, the defrayment level has failed and its ability of sustaining the economic has been development weakened.

目前,我国民族自治地区的财政收入增长缓慢,财政赤字扩大,财政支出结构恶化,支出水平降低,支持经济发展的能力减弱。

This paper investigates the restraint effects of TFSBC on the township financial expenditure through an empirical trace analysis foll...

为此,需要通过进一步改革县乡财政体制、建立规范的县乡政府间转移支付制度、转变乡镇财政职能和推进县乡财政信息化等措施,来完善&乡财县管&制度,提高乡镇财政的运行绩效。

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