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党中央有关部门,国务院各部委、各直属机构,中央管理企业:《财政部关于加强和改进政府性基金年度财务决算和中央大中型基建项目竣工财务决算审批的通知》(财建[2002]26号)下发后,有关部门来电、来函询问有关决算审批的具体事项。经研究,现就有关共性问题的处理意见通知如下:一、关于政府性基金年度财务决算政府性基金是指经国务院或财政部批准设立的政府性基金。政府性基金年度财务决算随主管部门的部门年度决算一同上报。政府性基金年度财务决算按财政部对各项政府性基金的有关决算编报的规定和格式编制。二、关于中央大中型基本建设项目竣工财务决算
Relevant departments of the Party Central Committee, ministries and commissions under the State Council, all directly subordinate organizations and the centrally-administered enterprises: Notice of the Ministry of Finance on Strengthening and Improving the Annual Financial Statements for the Government Funds and the Examination and Approval of the Final Financial Statements of the Large and Medium-sized Central Infrastructure Projects (Caijian [2002] 26 No.) After the issue, the relevant department calls, letter asked about the specific matters of final approval. Upon research, we hereby notify you of the handling of common problems as follows: I. About the Annual Financial Settlement of Government Funds Government funds refer to the government funds approved by the State Council or the Ministry of Finance. The annual financial accounts of government funds shall be reported together with the departments’ annual accounts of the competent departments. The annual financial accounts of government funds shall be prepared in accordance with the provisions and format compiled by the Ministry of Finance on the final accounts of various government funds. Second, on the central large and medium-sized capital construction projects completed financial accounts