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财政决算是各级政府财政收支预算执行情况的会计报告。根据过去长期从事财政预决算工作和近两年审查财政决算的经验,认为要搞好财政决算的审计,必须注意以下几个问题: 一、必须抓重点财政决算的内容比较广泛,表格也比较多(60张左右)审查时不可能面面俱到,应该抓住以下几个重点: (1)收入数字是否准确,有无侵占国家利益的情况。其中包括各项收入数字的填列、计算是否准确,是否把预算内收入列入预算外或“往来”款项,有无截留或转移国家收入的情况,各项退库和还贷是否符合国家规定,分成结算是否准确,等等。从现实情况看,这个方面的问题是不少的。例
Financial statements are the accounting reports of the implementation of budgetary revenues and expenditures at all levels of government. According to the experience of engaging in financial budget and final accounts in the past and the review of fiscal accounts in the past two years, we must pay attention to the following questions: First, we must focus on the key points of fiscal accounts, and more forms (60 or so) When the review can not cover everything, we should grasp the following points: (1) Whether the income figures are accurate or not, or whether there is invading state interests. These include the input of various income figures, accurate calculation, whether to include the budgetary receipts in extrabudgetary or “current” payments, whether intercepted or transferred national revenues, whether the withdrawal and repayment of loans meet the state’s requirements , Divided into the settlement is accurate, and so on. From the reality, there are quite a few problems in this respect. example