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财政性资金在使用过程中常常发生各种各样的结余,如何通过专门制度的建立和有效措施的采取,避免结余、减少结余或者实现结余资金的再利用,是财政监督工作的重要内容,也是当前财政管理的重要环节。本文借助年度财政性资金监督检查实例,提出加强财政性结余资金监督管理的措施建议。一、财政性结余资金的概念及分类财政性结余资金(以下简称“结余资金”),是指行政、事业单位在预算年度内,按照政府批复的部门预算,当年尚未支用的财政性资金。包括预算内、预算外和其他财政性结余资金。有财政性资金的地方,就有可能出现资金结余。实践中,根据不同的标准,对财政性结余资金有各种各样
Financial funds in the course of the use of a variety of balances often occur, how to establish a special system and effective measures to take to avoid the balance, reduce the balance or the balance of funds to re-use, is an important part of financial supervision, but also The current financial management an important part. This article, with the help of annual supervision and inspection of financial funds, puts forward suggestions on how to strengthen supervision and management of financial surplus funds. I. Concept and classification of financial surplus funds The fiscal surplus funds (hereinafter referred to as “surplus funds”) refer to the fiscal funds that the administrative institutions and public institutions have not used in the current year within the budget year according to the departmental budget approved by the government. . Including budgetary, extra-budgetary and other financial balances. There are financial funds where possible, there may be financial surplus. In practice, according to different standards, there are various kinds of funds for financial balances