Self-raised funds of local finance include extra-budgetary funds, fiscal balance of the previous year, fiscal reserve funds and other financial resources of local institutions.

2, the competent department of self financing

The self-raised funds of the competent authorities are mainly extra-budgetary funds, which is the most sophisticated and complicated part of extra-budgetary funds.

193 the state adjusted the statistical caliber of extra-budgetary funds, 196 the state included 13 important extra-budgetary funds in budget management, and the proportion of extra-budgetary funds in budgetary fiscal revenue dropped sharply.

But it has rebounded sharply in recent years. According to statistics, in 2002, the extra-budgetary funds amounted to 382.643 billion yuan, accounting for 20.2% of the budgeted income. This part of the funds has become an important channel for state-owned assets investment, especially fixed assets investment.

3, enterprises and institutions self financing

The self-raised funds of enterprises include the existing surplus of enterprises and the capital injection by shareholders. The former includes surplus reserve fund after enterprise income tax and undistributed profit. Of course, self-financing of enterprises in a broad sense should also include lending to banks, issuing corporate bonds and borrowing foreign debts. The narrow concept is mainly adopted here.

Self-raised funds of institutions include various fees, labor income, asset disposal income, etc. Among them, the budgetary funds such as institutional fees charged according to the provisions of the national financial system are the most important source of self-raised funds for state-owned assets investment.

Extended data:

Characteristics of self-raised funds:

1, universality

Its universality is manifested in:

First, the sources of self-raised funds are extensive.

There are many sources of self-raised funds, such as local governments, departments, enterprises, administrative institutions and other channels, including local finance, departments, enterprises, restaurants, administrative institutions and families.

Second, self-financing comes from a wide range of extrabudgetary funds.

At present, China's extra-budgetary funds have made great progress, from the important supplement of local budgets to the second important position of finance. Extra-budgetary funds are very extensive, and there are hundreds of extra-budgetary funds. As long as extra-budgetary funds are used according to regulations, these extra-budgetary funds can be used as self-raised funds. Obviously, self-financing is as extensive as extra-budgetary funds.

Third, self-raised funds are widely used.

According to the current system, self-raised funds can be used for local investment in energy, transportation, communication and raw material industries, small-scale irrigation and water conservancy, textiles and commercial outlets, and cultural, educational and health departments. Self-raised funds are widely used.

Step 2 spread

Self-raised funds are scattered in various places, departments, enterprises and administrative and public institutions, with various names and complicated management. Self-raised funds range from hundreds to tens of millions of yuan, from tens to hundreds of yuan.

Self-raised funds are scattered in thousands of households, which is not suitable for centralized and unified use by the state and can only be scattered in various places, departments, enterprises and; All administrative and public institutions use it in a decentralized way. The process of raising and using self-raised funds takes a long time, at least half a year or several years.

Therefore, from the sources, channels, raising process and application scope of self-raised funds, all self-raised funds have the characteristics of decentralization.

3. Flexibility

Self-raised funds are raised and used independently by all localities, departments, enterprises and institutions and administrative and public institutions. Within the range of self-financing indicators stipulated by the state and in accordance with the provisions of the financial management system, all localities, departments, enterprises and administrative and public institutions are self-supporting and self-managing, with great flexibility.

All localities, departments, enterprises and institutions, as well as administrative and public institutions, can flexibly carry out self-raised investment and construction as long as self-raised funds are in place and have self-raised strength, which can not only form a "fist" for self-raised funds to do big things, but also extend their fingers to do small things.

It can be used for local large and medium-sized investment and construction projects such as energy, transportation, communication infrastructure and raw material industry, and also for short, flat and fast small-scale investment and construction projects; Can be used for industrial investment projects and agricultural investment projects; It can be used not only for capital construction projects such as new construction and expansion, but also for technical transformation projects.

Can be used for commercial and catering service construction projects, but also for commercial housing and residential construction projects. Self-raised funds are flexible and flexible, and can meet the needs of various projects. Therefore, self-financing is flexible.

Baidu encyclopedia-self-raised funds