部门决算指在每个会计年度终了,根据财政部门决算编审要求,在日常会计核算的基础上编制的、综合反映本单位财务收支状况和各项资金管理状况。行政事业单位部门决算不仅可以反映本单位、本部门的财务收支和资金管理的状况,而且还可以通过对决算报表数据的分析,及时发现部门预算编制和执行过程中存在的问题,找出部门预算编制、执行等领域存在的不足之处和违规之处,即而提出改进的可行性意见,以此来提高部门预算管理水平。目前基层行政单位决算编制工作有很多需 Departmental accounts means that at the end of each fiscal year, it is prepared on the basis of routine accounting and accounting according to the requirements of the department of accounts of the financial departments in final accounts and comprehensively reflects the status of the financial revenues and expenditures and the status of various funds management of the unit. The final accounts of the administrative institutions and departments can not only reflect the status of the financial revenues and expenditures and fund management of the units and departments, but also find out the problems existing in the process of departmental budgeting and implementation through the analysis of the final accounting statements data Budget preparation, implementation and other areas of deficiencies and irregularities, that is, put forward the feasibility of improving the views in order to improve the departmental budget management. At present, there are many needs for the preparation of final accounts of grass-roots administrative units