财政收支和财务收支的区别

• 作 者: 施维刚
• 机 构: 审计署老干部局,
• 出 处: 中国审计
• 发表日期: 2008年04期
• 关键词: 财政收支 财务收支 审计法 企业事业组织 金融机构 审计监督 资金形态 经营性收支 资金运动 自负盈亏

财政和财务有着很大的区别。我国审计法规定:国务院各部门和地方各级人民政府及其各部门的财政收支,国有的金融机构和企业事业组织的财务收支,以及其他依照本法规定应当接受审计的财政收支、财务收支,依照本法规定接受审计监督。对什么单位进行什么内容的

There is a big difference between finance and finance. China’s audit law stipulates that the revenue and expenditure of the people’s governments at various levels under the State Council and their respective departments, the financial revenues and expenditures of state-owned financial institutions and enterprises and institutions, and other revenues and expenditures that should be audited in accordance with the provisions of this Law, Financial revenues and expenditures shall be subject to audit supervision in accordance with the provisions of this Law. What units of what content