我省现有9个省辖市、7个行署、72个县(市),基层事业行政单位有29000多个,与省财政直接发生领报关系的单位有100多个,这些行署、市、县的财政决算和单位决算形成全省财政总决算的基础。多年决算编审工作的实践使我们体会到,把握好政策性和技术性是做好决算编审工作不容忽视的两个重要方面。 There are over 29,000 provincial-level municipalities, 7 administrative offices and 72 counties (cities) in our province with more than 29,000 administrative units of grass-roots undertakings, and there are more than 100 units that have a direct reporting relationship with provincial finance. These administrative offices, The county’s fiscal accounts and unit accounts form the basis of the province’s total fiscal accounts. The practice of compiling and examining accounts for many years has made us realize that grasping the policy and technical aspects is the two important aspects that can not be ignored in the compilation of the final accounts.