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部门决算数据在分析社会事业发展状况和单位编制部门预算中起着重要的作用,政府的执政立法就是以此作为参考依据。而现阶段来我国一些行政事业部门的决算编审工作虽然在不断改进并逐步取得完善,却依然在编审中暴露出不少容易忽视的共性问题。故此很有必要在编制环境和编报标准以及编制规范这些方面加以剖析并探寻当前存在的弊端。文章就此进行分析并提出一些相关对策。
The final accounts data of the departments play an important role in analyzing the development of social undertakings and the budget of the department in compiling departments. The government’s governing legislation is based on this. At the present stage, although the compilation and review of the final accounts of some administrative departments in our country have been continuously improved and gradually improved, they still reveal many common problems that are easily overlooked in the compilation and review. Therefore, it is very necessary to analyze and compile the existing defects in compilation of environmental and compilation standards as well as compilation of norms. The article analyzes this and puts forward some countermeasures.