随着我国财政财务管理体制改革的不断深化,部门决算在整个财政管理和改革中的地位与作用越来越突出,部门决算工作也正逐步走向规范化。本文结合部门决算的实际工作情况,简要揭示目前部门决算存在的主要问题,并提出增强部门决算与部门预算的可比性等具有针对性的建议。 With the continuous deepening of the reform of the financial and financial management system in our country, the status and role of departmental accounts in the overall financial management and reform have become increasingly prominent. The final accounts of departments are also gradually becoming standardized. Based on the actual work situation of departmental accounts, this article briefly reveals the main problems that exist in departmental accounts and puts forward some pertinent suggestions such as enhancing the comparability of departmental accounts and departmental budgets.