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长期以来,预算单位年终结余资金(以下简称结余资金)存在着超范围支出、乱支乱用等现象。规范和加强结余资金管理,提高财政资金使用效益,成为进一步深化部门预算改革,强化预算单位支出管理的重点。
Over a long period of time, there have been over-spending, chaotic and indiscriminate use of funds in the year-end balances of budgetary units (hereinafter referred to as surplus funds). To standardize and strengthen the management of surplus funds and improve the efficiency of the use of financial funds has become the focus of further deepening the reform of departmental budgets and strengthening the expenditure management of budgetary units.