编制财务决算是财会人员的重要职责,也是各级、各单位的一项重要任务.认真编好决算,对分析预算执行情况,考核资金使用效果,进一步挖掘增产节约的潜力,提高管理水平,改进财务管理工作,都是十分必要的. 粉碎“四人帮”以来,在华主席为首的党中央领导下,抓纲治国,拨乱反正,各级、各部门对编报决算工作,加强了领导,工作有了很大的改进.但是,还存在一些薄弱环节,有的单位在编报决算工作中,对各项基本数字填得不准确,差错较多.例如,明细数不等于总数;基本数字表中的有关数字与支出明细表中有关数字不符;有的单位还任意不填数字,留 The preparation of financial accounts is an important responsibility of financial accountants, but also an important task of all levels and units.Consolidated final accounts, the implementation of the budget analysis, assessment of the use of funds to further tap the potential of increasing production and saving, improve management, improve Since the smashing of the “gang of four,” under the leadership of the Central Party Committee headed by Chairman Hua, China has grasped the principle of governing the country and diverting efforts to rectify and correct all sorts of problems in the final accounts compiled by the government at all levels and departments, and has strengthened leadership and work However, there are still some weak links. Some units fill in the basic figures inaccurately and mistakenly in the preparation of their final accounts, for example, the details are not equal to the total number. The basic figures table The relevant figures in the breakdown of expenditure do not match the figures; some units are free to fill numbers and leave