１９９３年国家财政决算审查重点和几个具体问题俞志国家财政决算是国家预算和国民经济计划执行情况在财政上的综合反映。编好国家财政决算对于检查一年来国家预算执行结果，分析国民经济状况，进行宏观决策，具有重要的意义。１９９４年我国的财政体制和税收体制将进行较... Key Points and Several Specific Issues for the Review of the State Financial Accounts in 1993 Yu Zhi National fiscal accounts are a comprehensive financial reflection of the state budget and the implementation of the national economic plan. The preparation of state fiscal accounts is of great significance in examining the results of the state budget implementation in the past year, analyzing the national economy and making macroeconomic decisions. In 1994 China’s financial system and tax system will be carried out more ...