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(一)为什么预算支出要分为银行支出数和实际支出数预算支出之所以分为银行支出数和实际支出数,是因为国家支出预算的执行分为两个过程:第一是财政机关按照预算合理地分配预算资金和银行正确地支付预算资金的过程。它包括财政机关直接从金库拨付给企业的流动资金、建设银行拨付给建设单位的基本建设资金和人民银行从各机关预算存款户内支付给各机关的预算资金。在这个过程中所支付的预算资金数字,叫做银行支出数。第二是各机关为完成事业计划使用预算资金所发生业务效果的实际支出的过程,这
(A) Why budget expenditures should be divided into bank expenditures and actual expenditures The reason why budget expenditures are divided into bank expenditures and actual expenditures is because the implementation of the state expenditures budgets is divided into two processes: first, the financial authorities shall, according to the budget The process of allocating budget funds reasonably and banks correctly paying the budget funds. It includes the working capital appropriated by the financial authorities directly from the treasury to the enterprises, the capital construction funds appropriated by the Construction Bank to the construction units, and the budget funds paid by the PBC to various agencies indoors from the budgets of various agencies. The amount of budgetary funds paid in the process is called bank expenditure. The second is the process by which the agencies actually spend their business results on the use of budget funds to accomplish their business plans, which