一、实行决算制度。自抗战后期以来,由於解放区的军政机关、学校、团体的经费,其中一部分是依靠军政人员的劳动生产自给的,故按季、按年向财政部门作决算报告的制度,有的久已停顿,有的执行得不经常。目前情况已经改变,军政机关、公立学校、团体的经费,全部或绝大部分已由国家发给,因此,侬照共同纲领第四十条的规定,特决定所有军队、致府、公立学校及受因家经费補助的团体,均须每年分四季向中央或各级人民政府的财政部门作决算报告,每年三月三十一日作上年度的全年决算报告,再由中央人民政府财政部将上年度总决算案报请中央人民政府核批。国营企业亦须定期作出决算报告。为着实 First, the implementation of final accounts system. Since the latter part of the Anti-Japanese War, some of the funding for the military and government organs, schools and organizations in the Liberated Areas has relied on the self-sufficiency in the labor and resources of military and political personnel. Therefore, the system of making annual reports to the financial departments on a quarterly basis, The implementation of infrequently. At present, the situation has been changed. All or most of the funds for military and political organs, public schools and organizations have been distributed by the state. Therefore, the provisions of Article 40 of the Common Program stipulate that all military forces, government buildings, public schools and Organizations subsidized by their family members shall make final accounts for the financial departments of the people’s governments at various levels at all levels on a yearly basis. Each year, March 31 shall be the final accounts report of the previous year, and then be reported by the Ministry of Finance of the Central People’s Government The final accounts of the previous year’s report will be submitted to the Central People’s Government for approval. State-owned enterprises also need to make final accounts on a regular basis. To be honest