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部门决算是对一个单位全年财务收支状况和资金使用情况的综合反映,是行政事业单位收支预算执行结果的体现,也是对行政事业单位预算编制是否合理的检验。因此,做好决算工作,提高部门决算编制质量,对于科学编制下年度预算,改进单位财务管理,具有重要参考价值。根据自己的工作体会,近些年来部门决算编制质量不断提高,但仍存在一些问题,有待研究解决。
The final accounts of departments are a comprehensive reflection of the status of the financial revenues and expenditures and the use of funds of a unit throughout the year. They are a reflection of the implementation of budgetary revenues and expenditure budgets of administrative units and also a reasonable test of the budgets of administrative units. Therefore, doing a good job of final accounts and improving the quality of departmental final accounts have important reference value for scientifically formulating the next annual budget and improving the unit’s financial management. According to my own experience in work, the quality of departmental accounts preparation has been continuously improved in recent years, but some problems still remain to be solved.