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地方预算收入、预算支出统计报表是国库的专业报表,在实际工作中,该表存在着不少问题:一是填报口径不一,有的要求按大类填列,有的要求填至款级科目或项级科目,同一报表填报口径不一,不利于综合汇总。二是财、库两家填报内容各异,国库报表在预算调拨收入和预算调拨支出下,各增设了两个项级科目,要求分别填报,而财政部门则严格按国家预算收支科目设置。由于内容各异,不利于考核分析。三是国库的支出表按类级科目排列,要求区别款项性质反映地方预算支出用途,而按国家金库条例规定,国库不设支出明细帐簿,以致填报时,有的是大致划分支出去向,有的则全凭个人主观臆断填报,
Local budget revenue and budget expenditures statistical reports are the professional reports of the State Treasury. In actual work, there are many problems with this form. First, there are many different types of reports, some are required to be filled in according to different categories, some are required to be filled in Subjects or item-level subjects, reporting the same report with different caliber, is not conducive to a comprehensive summary. Second, the contents of the financial statements and the financial statements of the two banks vary from one country to the next. The State Treasury reports have two additional project-level subjects under the budgetary allocation and budgetary allocation. They are required to fill in separately, while the financial sector is set up in strict accordance with the state budget receipts and disbursements. Due to different content, is not conducive to assessment. Thirdly, the expenditures of the State Treasury are arranged according to the categories of subjects, requiring the nature of the disbursements to reflect the use of local budget expenditures. However, according to the regulations of the State Treasury, there is no expenditure ledger in the Treasuries, so that when reporting, some are roughly dividing the expenditures. Based entirely on individual subjective guesswork,