近年来,一些行政事业单位在使用财政性资金过程中,违反财经纪律的现象时有发生,主要表现为:一是虚报预算。受部门利益驱动,一些行政事业单位在上报预算支出基数时人为扩大,虚报支出,如编制预算人数大于编制核定数。在编制预算收入时又隐瞒、少报自行组织的收入,形成账外账,脱离 In recent years, some administrative institutions in the process of using financial funds, violations of financial discipline have occurred from time to time, mainly as follows: First, make a false budget. Driven by the sectoral interests, some administrative units make man-made increases when they report the base of budget expenditures and make false reports on their expenditures. For example, the number of personnel in the preparation budget is larger than the number of approved establishments. In the preparation of the budget revenue and then conceal the lack of self-organized revenue, the formation of the book accounts, from