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《国家预算管理条例》实旆以来,财政预算管理工作虽然得到了一定加强,但也存在一些不容忽视的问题,突出表现分‘三性’。 一、决算草案的虚假性。从对县级财政收支进行审计和调查的情况看,不少县级财政存在编报虚假决算草案问题,其表现形式有三种:一是隐瞒财政赤字。如某县上报1992年度财政决算草案反映结余8.2万元,而经审计查实,实际上是赤字188.8万元。二是少报赤字。如某县上报1992年度财政决算草案反映赤字205万元,而实际赤字有429.9万元。三是调整科目。如1982年 ＿＿牛勾托、咕久IW恤、＊J手jwi＊y人＼、月＼［－－－－－－衫良H7口e臣J宅计U—－呕三j忧—＿——。rrrrrrrrn －－－．一、姚IAkj）（Wt食－。、入黑政壳：＼勃事：蜃吧、个反二有佰－。、＿、．－＿，－，。rrrrrrrrn ／、稻伶俞卅白y罗l卜庸y人二几卜价力、丫力尬广亥佣——”／二＿－么＿、＿－rrrrrrrrn－作．城。个”（沁”则＞二叩”的徒～入肌寸诛氏赃凛〕勿徽着－’、“——佃．＝。－rrrrrrrrn－习叮1冈”＊”朋p包－涌沤月m千凤卓汝y日肝汕曰六灵卜K丐刀恰、杰广川）硅仑气，霎x”罕词恰—，＊冈习资、尸＼rrrrrrrrn、、、锣樊／H二。打本雄、哆N炒耶八J辫移乏肚很－～／Y／4S泵、、硒姻、一、。rrrrrrrrn一位“荔千倍－认Yf”小毛乡八入岸甫勾命／de
Since the implementation of the “State Budget Management Regulations”, the budget management work has been strengthened to a certain extent. However, there are still some problems that can not be ignored and the three characteristics of performance are highlighted. First, the fake nature of the draft final accounts. Judging from the audit and investigation on county-level fiscal revenues and expenditures, many county-level governments have the problem of preparing a draft of a false accounting statement. There are three manifestations: First, to conceal the fiscal deficit. For example, a county’s 1992 fiscal draft resolution submitted to the county reported a balance of 82,000 yuan. However, as audited, the actual deficit was 1,888,000 yuan. Second, less reported deficit. For example, a county’s 1992 fiscal draft report to the county reported a deficit of 2.05 million yuan, while its actual deficit was 4.299 million yuan. Third, adjust subjects. Such as the 1982 __ cattle hook care, long a long IW shirt, * J hand jwi * y person, month [------ Shanliang H7 mouth e minister J housekeeping U - vomit three j worry -_- -. r r r r r r r r n ---. One, Yao IAkj) (Wt food -., Into the black shell: Bo Yi: mirage, a anti-Er Bai Bai -., _,.-_, - ,. r r r r r r r r n /, rice Ling Yu Yelv white y Luo l Puyong y people two price, Ya strength Guanghai servant - “_ _ _ _ _ what _, _- r r ”(“ Qin ”then“ two knock ”of the apprentice ~ Into the muscle size of the imprecise] not badge - ’,’ - tenant .. R 冈 1 Gang “*” Peng p package - Yong 沤 month m thousand phoenix Zhuo Ru y 肝 Shansi Liu Ling Bu K beggar just, Jie Kwong Chuan) silicon Lun gas, Sharp X “Han Ci just -, * Okamoto funding, dead r r r r r r r n ,,, Gong Fan / H II. Fight Benxiong, duo Nao Y8 J braid moved without stomach it - ~ / Y / 4S pump ,, selenium marriage, a. R r r r r r r r nA ”Lai thousand times - recognize Yf" little hair Township eight into the shore just hooked / de