| 非税收入分成管理研究 |
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| 引用本文： | 郑智强.非税收入分成管理研究[J].福建教育学院学报,2012(4):52-57. |
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| 作者姓名： | 郑智强 |
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| 作者单位： | 福建省财政厅票据管理所,福建福州,350003 |
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| 摘 要： | 财权与事权相统一，兼顾成本补偿、效率优先，是政府非税收入规范分成的关键。文章在明晰政府非税收入分成的涵义、理论依据和分成原则的基础上，对福建省非税收入分成现状、存在问题及成因进行分析，提出了非税收入分成规范化管理的加强法制建设、理顺分配关系、深化预算管理等中长期对策和清理分成项目、整合管理职能、重视信息化建设、加强财政票据、改进收缴方式等近期对策。
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| 关 键 词： | 非税收入 分成管理 规范化 对策 |
On the Management of the Division of the Non-tax Revenue |
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| ZHENG Zhi-qiang.On the Management of the Division of the Non-tax Revenue[J].Journal of Fujian Education Institute,2012(4):52-57. |
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| Authors: | ZHENG Zhi-qiang |
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| Institution: | ZHENG Zhi-qiang(Section of Voucher Management,Fujian Provincial Department of Finance,Fuzhou 350003,China) |
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| Abstract: | The key to the standardized division of the government’s non-tax revenue is the unity of the property rights and the rights of doing business,taking into account the cost compensation and the priority to efficiency.Based on making clear the connotation,the theoretical basis and the division principles of the government non-tax revenue division,this paper makes an analysis of the status quo of Fujian’s non-tax revenue division,the existing problems and their causes and,to standardize the management of the non-tax revenue,puts forwards medium and long term strategies such as strengthening the construction of the legal system,developing the harmonious relations of distribution and enhancing the management of the budget,and short-term strategies such as putting in order the division items,integrating the functions of management,reinforcing the construction of informatization,supervising the financial vouchers and improving the ways of collection. |
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| Keywords: | non-tax revenue division management standardization countermeasures |
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