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部门决算既是预算执行情况的综合反映,也是政府宏观经济决策的重要参考,还是编制部门预算、实施科学收支管理的基本依据,做好部门决算的审核工作对提高部门决算信息的质量具有至关重要的意义。本文结合实际从部门决算编审工作中遇到的问题和需要注意的问题为出发点就如何做好县级部门决算编审工作提出了自己的看法和做法,以供大家参考。
The final accounts of the departments are not only a comprehensive reflection of the implementation of the budget but also an important reference for the government’s macroeconomic policy-making. They are also the basic basis for compiling the departmental budgets and implementing the scientific management of revenues and expenditures. The examination of the departmental accounts is of the utmost importance to improving the quality of departmental final accounts information Significance. Based on the actual problems encountered in the compilation and review of departmental accounts and the issues requiring attention, this article puts forward my own views and practices on how to do well the compilation and examination of final accounts of county-level departments for your reference.