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经费包干结余额,是反映全额单位预算执行结果的主要经济指标,但应如何计算,单位会计制度没有明确规定。在1988年10月财经出版社出版的《预算会计新编》一书和1989年10月出版的《预算会计》(修订本)教材中其公式为:
The dry balance of the budget package is the main economic indicator that reflects the budget execution result of the unit-wide units. However, how to calculate it, the unit accounting system does not clearly stipulate. The formula for a new edition of Budget Accounting published by Finance Press in October 1988 and the Budget Accounting (Revised) book published in October 1989 is: