论文部分内容阅读
财政部于1986年10月31日发出《关于1986年国家财政决算编审工作的通知》,通知指出:1986年是“七五”计划的第一年。目前,各地区、各部门正在贯彻落实国务院关于确保今年财政收支平衡的指示精神,结合全国税收、财务、物价大检查,狠抓财政增收节支工作。为了提高今年国家财政决算编审工作的质量,使决算真实反映一年来国家财政经济情况和经济体制改革的新成果,现将1986年国家财政决算编审工作的基本要求和有关问题通知如下:
On October 31, 1986, the Ministry of Finance issued the “Notice on the Compilation and Editing of State Accounts of the State Finance in 1986”, which states that 1986 is the first year of the “75” plan. At present, all localities and departments are implementing the directive of the State Council on ensuring the balance of revenue and expenditure this year and, in combination with the inspection of the national tax revenue, finance and prices, pay close attention to the financial revenue and expenditure reduction. In order to improve the quality of the compilation and examination of state fiscal accounts this year so that the final accounts truly reflect the new achievements made in the state’s financial and economic conditions and the reform of the economic structure in the past year, we hereby notify you of the basic requirements and issues concerning the compilation and examination of state accounts in 1986 as follows: