《预算法》第28条规定:地方各级预算必须按照量入为出,收支平衡的原则编制,不列赤字。可是笔者发现,目前一些地方对待财政平衡的态度,不是在如何抓收入、压支出、促管理上下功夫,而是在如何搞假平衡上动脑筋、钻空子,手段颇多。比如:虚增收入。将预算内资金、预算外资金以及其他自筹、统筹资金以税款名义缴入国库,甚至预征以后年度尚未实现的税收或向企业“借税”入库。此类税款一般都为同级地方收入。转移支出。为达到年终平衡目的,将已经实现的支出硬性拉下,转入“暂付款”或“其他应付款”等科目,隐匿不报,长期挂账,致使单位财务决算报表不能如实反映实际情况。 Article 28 of the “Budget Law” stipulates that the local budgets at all levels must be compiled in accordance with the principle of measuring in and out of balance of payments, so as to ensure that there is no deficit. However, the author finds that the current attitude toward fiscal balance in some places is not how to grasp revenue, pressure expenditure, and promote management, but rather how to engage in counterfeit balance and find ways to break the law. For example: inflated revenue. The budget funds, extra-budgetary funds and other self-financing, pooling funds into the treasury in the name of tax, and even pre-levied in the coming year unpaid taxes or “tax” into the enterprise. Such taxes are generally the same level of local revenue. Transfer payments. In order to achieve the year-end balance purpose, the expenditures realized have been pulled down hard and transferred into such subjects as “temporary payment” or “other payables”, so as to hide the unpaid and long-term accounts, thus the financial statements of the units can not accurately reflect the actual Happening.