题目内容：
各所属单位的资金不得自行用于资本性支出，体现了集权与分权相结合型财务管理体制的是（ ）。
参考答案：
答案解析：
单选题：各所属单位的资金不得自行用于资本性支出，体现了集权与分权相结合型财务管理体制的是（ ）。
- 题目分类：中级财务管理
- 题目类型：单选题
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