一、行政财务的基本概念和内容行政财务是指行政单位在行使其职能过程中有关经费的领拨、运用、结算、管理、监督等事项。行政单位包括国家权力机关(各级人民代表大会)、国家行政机关(各级政府及其直属机关)、各级司法机关、检察机关等,党派和人民团体视同行政单位。行政财务的内容包括财务计划、财务管理、财务分折和财务监督四个方面。这四个方面既相对独立又密不可分。行政财务计划,主要是指预算支出计划,它是根据单位的人员、当年的工作任务,并参考以前 I. Basic Concepts and Contents of Administrative Finance Administrative finance refers to the requisition, application, settlement, management and supervision of administrative funds in the exercise of their functions. Administrative units include the organs of state power (people’s congresses at all levels), the state administration (governments at all levels and their immediate agencies), judicial organs at all levels, procuratorial organs, etc., and the parties and the people’s organizations as the administrative units. The contents of administrative finance include financial planning, financial management, financial breakdown and financial supervision. These four aspects are relatively independent and inseparable. Administrative financial plan, mainly refers to the budget expenditure plan, it is based on the unit’s personnel, the year’s work tasks, and with reference to the previous