1989年是贯彻党的十三届三中全会和四中全会精神,治理经济环境,整顿经济秩序,全面深化改革的第一年。在今年的财政决算编审工作中,必须加强财经纪律,强化预算观念,整顿预算管理秩序,进一步加强决算的政策性审查,把决算质量大大提高一步。针对财政决算编审工作中存在的突出问题,1989年财政决算编审工作应贯彻治理整顿的精神,以清理收支、清理往来、清理结转等“三清”为重点, In 1989, the first year of implementing the spirit of the Third Plenary Session of the 13th CPC Central Committee and the Fourth Plenary Session of the 13th CPC Central Committee, governing the economic environment, rectifying the economic order and deepening the reform in an all-round way. In this year’s compilation and review of financial accounts, we must strengthen financial and economic discipline, strengthen the budget concept, rectify the budget management order, further strengthen the policy review of final accounts and greatly improve the quality of final accounts. In view of the prominent problems in the compilation and review of financial accounts, the work of the compilation and examination of financial accounts in 1989 should carry out the spirit of rectification and rectification, with a focus on clearing up expenditures, clearing up contacts,