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A spike in the cost of oil and food has poked a big hole in consumers' pockets, leaving less money for other spending.

处于价格高峰期的石油和食品支出已经使消费者的钱袋见底,没钱再在其他方面支出了。

The author illustrates the economic function of public sections, and analyses the cause of public disbursement, and also constructs the optimal scale of public disbursement. The author also summarizes the reform experiences of foreign countries. Then the author presents the managerial system of the budget in our country, which we can know the necessity of this treasury reform. After this, the author illustrates the correlative contents of TSA, such as standard process and the occasion of this reform. The author puts forward four capital modes, which accords with our instance. They are basic pattern of central government to senior budget units, basic pattern of central government to skeleton budget, basic pattern of financial direct disbursement and basic pattern of financial accredit disbursement. The author also advises a new effect modes can be put into practice after treasury banks come into existence. In this article, we can pick up the appraisals and advices of this reform. At last, the author puts theory into practice, brings forward that we can remain the capital using rights in colleges, but we should constitute capital managerial committee to masterfinancial capital, and carry out a new mode at colleges, which is like TSA.

本文作者从公共部门的经济职能入手,分析了公共支出规模扩张的原因以及公共支出最优规模的确定;然后又从已实行国库集中支付制国家的具体操作过程中,得出一些对我国国库改革有益的经验;文章介绍了我国预算管理体制改革的历程,从中可以看出实施国库集中支付制度的必要性,接着阐明了该项制度在我国的现行基本操作程序、我国推行国库集中支付制度的时机分析等一系列与该制度相关的内容;作者根据我国国情和资金的使用性质分别提出了中央对一级预算单位、二级预算单位以及财政直接支付、财政授权支付的四种资金拨付方式,文中还建议在成立国库银行后,实行在全国范围内更有效的单一资金拨付模式;文章接着分析了该制度的实施效果评价,并对国库集中支付制度的实施提出了政策建议;笔者最后将理论用于具体的实际中,针对现在高校一方面存在资金管理问题,另一方面又对在高校内实施国库集中支付制度持消极态度,提出将资金的使用拨付权留在高校,但需要成立资金管理委员会,在高校内部实行类似于全国范围内的国库集中支付制度的模式。

Chapter 3 analyses the income and expenditure of Chinese public finance, including its scale, structure and effect.

第三部分分析了我国财政收支状况,包括财政收入规模、财政支出结构、财政支出效益。

In our household, we started to make a list of priority spending needs, starting with the rent or mortgage and insurance .

在我自己家里,我们开始列出优先支出清单,打头的是租金或抵押贷款(对我们来说这笔支出实在害苦了我们),以及保险金。

With respect to carrying out spending and collecting revenues, the fiscal system has one of the highest degrees of decentralisation in the world.

摘 要:分权化的、不均衡的财政支出与收入体系导致中国各级政府间支出责任与财政收入间出现错位。

MEMORANDUM OF COSTS; Costs and Disbursements are as follows: Clerk′s filing fees, Process server′s fees, Costs and disbursements are waived.

诉令费备忘;费用和支出如下:书记员的归档费用、送达人费用、免除费用及支出

MEMORANDUM OF COSTS; Costs and Disbursements are as follows: Clerk′s filing fee s, Process server′s fee s, Costs and disbursements are waived.

诉令费备忘;费用和支出如下:书记员的归档费用、送达人费用、免除费用及支出

MEMORANDUM OF COSTS; Costs and Disbursements are as follows: Clerk′s filing fees, Process server′s fees, Costs and disbursement s are waived.

诉令费备忘;费用和支出如下:书记员的归档费用、送达人费用、免除费用及支出

MEMORANDUM OF COSTS (Required if judgment request ed); Costs and Disbursements are as follows: Clerk′s filing fees, Process server′s fees, Costs and disbursements are waived.

诉令费备忘;费用和支出如下:书记员的归档费用、送达人费用、免除费用及支出

ArcelorMittal, the world's largest steel producer, is planning to increase capital expenditures 43% to $4 billion this year, while Russia's OAO Severstal, the world's 14th-largest steelmaker by volume, plans to boost its capital expenditures 40% to $1.4 billion.

世界最大钢铁生产商安赛乐米塔尔正计划将今年的资本支出增加43%,达到40亿美元,而产量排名全球第14的俄罗斯钢铁生产商OAO Severstal也计划将资本支出提高40%,达到14亿美元。

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