国家预算支出,是国家为了实现其职能,确保经济建设、国防建设和各项行政、事业发展,按照国家预算所支付的各项支出.国家预算支出有两个不同的核算基础,即银行支出数和实际支出数.银行支出数是各级财政总预算支出的核算基础,实际支出数是基层用款单位核算支出的基础.银行支出数和实际支出数之间有一个差额,这个差额就是各基层用款单位的待核销资金,通称“银行支取未报数”.正确核算预算支出,加强“银行支取未报数”的控制和管理,是各级财政总预算会计和单位预算会计的一项重要任务.目前在预算会计核算中,往往忽视银行支出数的正确计算,甚至以拨款数或实际支出数代替银行支出 State budget expenditures are expenditures paid by the state in accordance with the state budget in order to realize its functions and ensure economic development, national defense construction, and administration and enterprise development. There are two different accounting bases for state budgetary expenditures, ie bank expenditures. The number of actual expenditures and bank expenditures are the accounting basis for budgetary expenditures at all levels of finance. The actual expenditures are the basis for accounting expenditures at the basic level. There is a difference between the number of bank expenditures and the actual expenditure. This difference is the difference between the The funds to be written off by the funds are generally known as “not reported by banks”. The correct accounting of budget expenditures and the strengthening of control and management of “not reported receipts by banks” are general budget accounting and unit budgets of all levels of finance. An important task of accounting. At present, in the budget accounting, the correct calculation of the number of bank expenditures is often neglected, and even the bank expenditure is replaced by the amount of funds or actual expenditure.