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时届岁尾,年关将到,各单位、各部门、各级財政都在积极准备一年一度的决算编报工作。在年度预算执行即将终了之前,把预算收入的缴库报解情况,预算支出的领拨核销情况,往来帐款的清理结算情况,帐簿的勾稽核对情况,以及財产材料的清查盘点情况等,进行一次系统的全面的清理,就为完整、正确、及时地编制財政决算做好了准备,也为更好地设计下一年度的预算创造了有利条件。因此,认真做好年终財务会计事项的清理,有着十分重要的意义。
At the end of the year, the year is approaching, with all units, departments and financial authorities at all levels actively preparing for the annual final accounts. Before the end of the annual budget implementation, put the budget receipts and repossession statements, the verification and disbursement of budget expenditures, the liquidation and settlement of current and account books, the checks and balances of books, and the checking and inventory of property and materials Etc., conducting a comprehensive system clean-up will prepare for completing the fiscal accounts in a complete, correct and timely manner and create favorable conditions for better designing the next year’s budget. Therefore, it is of great significance to conscientiously do a good job of clearing the year-end financial and accounting matters.