在年度预算执行过程中,由于各项改革的需要,有的国营企业和事业单位上划或下划,改变了隶属关系。在办理预算划转手续时,我们常常遇到批准程序不合法、交接双方划转预算基数不一致,以及划转前的预算款项处理意见不统一等问题。为了及时准确地办理这项工作,这里把有关中央与地方之间企、事业单位上划下划的预算划转手续规完,作一简要介绍。 During the annual budget implementation, because of the needs of various reforms, some state-owned enterprises and public institutions plan or plan to change their affiliations. When handling the transfer procedures, we often encounter such problems as the illegitimate approval procedure, inconsistency in the budget base between the transferring parties and the non-uniform handling of the budget funds before the transfer. In order to handle this work in a timely and accurate manner, we hereby give a briefing on the procedures for transfer of budget under the planning of enterprises and institutions between the Central Government and local governments.