预算单位结余是指年度收入与支出相抵后的余额。据了解,有的地方预算单位的结余大部分为虚假结余。有一个连工资发放都成问题的县,2007年却有40%的县级行政事业单位有结余,结余最多的单位达297万元,相当于该单位全年经费预算。这不仅影响到会计信息质量,而且与部门预算的编制、执行不和谐,应当引起有关部门重视和注意。 Budget unit balances refer to the balance of annual income and expenditures. It is understood that most of the balances of the budget units in some places are fake balances. There is a county that has problems with salary distribution. In 2007, 40% of county-level administrative units had their balances with the largest balance of 2.97 million yuan, equivalent to the annual budget of the unit. This not only affects the quality of accounting information, but also is not in harmony with the compilation and implementation of departmental budgets, which should arouse the attention and attention of relevant departments.