各市、州、县人民政府,省政府各委办厅局、各直属机构:预算对于促进国家宏观调控、保障经济和社会健康发展,具有十分重要的作用。近年来,各地、各部门严格执行《预算法》,切实加强预算管理,财税改革和财税工作都取得了很大成绩。但是,从各级预算执行审计结果反映的实际情况看,一些地方和部门在预算执行和财政财务收支中还存在着值得注意和需要着力解决的问题。为了保证预算执行结果的真实性、财政资金使用的有效性和预算管理的规范性,进一步加强和严肃各级预算管理,特作如下通知: The cities, prefectures and counties, people’s governments and provincial government commissions and commissions and agencies directly under the Central Government: The budget plays an important role in promoting the state’s macro-control and ensuring the healthy development of economy and society. In recent years, all localities and departments have scored great achievements in strictly implementing the “Budget Law” and earnestly strengthening budget management, fiscal and taxation reform and fiscal and taxation work. However, judging from the actual situation reflected in the budget implementation audit results at all levels, some localities and departments still have problems worthy of attention and problems to be solved in budget implementation and financial and fiscal revenues and expenditures. In order to ensure the authenticity of the implementation of the budget, the effectiveness of the use of financial resources and the normative nature of budget management, the Bank further strengthened and seriously conducted budget management at all levels and made the following special notice: