修订的《财政机关总预算会计制度》,执行已经两年。现针对我们工作中容易出现的问题,谈点体会。一、搞好三个加强 (一)加强领导。各级财政机关或预算管理单位的行政领导人,要把预算会计作为财政预算管理的基础工作来抓,经常督促、检查、指导,并在工作中给予积极的支持,保障会计人员正确地履行国家赋予的职责和权限,做好会计工作。财政机关应根据精兵简政的原则,设置与其工作任务相适应的财政总会计机构,配备一定数量的具有相当职称的专职人员担任财政总会计,并保持相对的稳定。 (二)加强分析。财政总预算会计应在季末编报反映月、季度总预算收支执行情况报表时,运用比同期、比计划、比先进、查进度、找差距等一系列方法进行较全面地文字分析说明。 The revised “Total Budget Accounting System of Financial Institutions” has been implemented for two years. Now for our work prone to problems, talk about experience. First, do a good job of strengthening three (A) to strengthen leadership. Administrative leaders at all levels of the financial authorities or budget management units should regard budget accounting as the basic work for budget management and constantly supervise, inspect and instruct them and give them active support during their work so as to ensure that accountants properly perform their duties in the country Given the duties and authorities, good accounting work. The financial organ shall, in accordance with the principle of elitism and simple administration of elites, set up a general fiscal accounting body suitable for its work tasks and shall be equipped with a certain number of full-time personnel with considerable professional titles as the general public accounting and shall maintain relative stability. (B) to strengthen the analysis. The financial budgetary accounting should make a more comprehensive textual analysis and explanation by using a series of methods such as comparing with the same period, comparing with plans, advanced, checking progress and finding differences when reporting quarterly final budget receipts and payments statements at the end of the quarter.