国家财政决算是国家财政预算管理决策、计划、组织、控制各阶段的最终结果,是国家财政预算执行情况的总结。国家预算里面反映着国家的政策,规定着政府活动的范围和方向。因此,搞好国家财政决算编审工作,提高财政决算的质量,不仅具有很大的经济意义,而且具有重大的政治意义。为了搞好1987年的国家财政决算编审工 The final financial accounts of the state are the final result of the various stages of the state’s financial budget management decision-making, planning, organization and control and are the summary of the state budget implementation. The state budget reflects the state’s policies and stipulates the scope and direction of government activities. Therefore, not only does it have great economic significance but also great political significance to do a good job in compiling and editing state accounts of the state finances and improving the quality of fiscal accounts. In order to do a good job in 1987 the state budget final examiner