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根据中共中央[1983]35号文件精神,各地相继在进行乡财政的试点工作。建立乡一级财政,就要相应成立乡一级总预算,实行预算管理。在执行乡一级预算的过程中,由于形势的发展,常会出现安排预算时难以预料的新情况、新问题,如财政收入的超收或短收对可用财力的影响,支出预算中的余缺调剂等。因此,对预算收支执行情况就必须经常地进行深入细致的检查分析,才能及时发现问题,揭露矛盾、反映情况、提出措施。那么,怎样进行预算执行情况的检查分析呢? 一、要掌握检查分析的基本方法。预算检查分析的基本方法是收集、整理并运用预算收支实绩和有关
According to the spirit of document No. [1983] 35 of the Central Committee of the Communist Party of China, pilot work on rural financial affairs has been going on all over the country. The establishment of township-level finance, it is necessary to set up a township-level total budget, the implementation of budget management. In the course of implementing the rural-level budget, due to the development of the situation, new situations and new problems that are unpredictable when arranging the budget often arise, such as the impact of the excess or shortfall of fiscal revenue on the available financial resources, the adjustment of surplus in the expenditure budget, etc. . Therefore, we must conduct frequent and detailed examination and analysis of the implementation of budgetary revenues and expenditures in order to discover problems in time, expose conflicts, reflect the situation and put forward measures. So, how to carry out the inspection and analysis of the implementation of the budget? First, we must master the basic methods of inspection and analysis. The basic method of budget examination and analysis is to collect, organize and use the budget revenue and expenditure performance and related