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财政部最近发出《关于1990年国家财政决算编审工作的通知》,现将《通知》中的第五部分“决算编审工作中的几个具体问题”刊登如下: (一)关于地方财政支出结余处理问题。1990年地方财政支出结余,全部留归地方,对中央专项拨款的支出结余,需结转1991年继续使用的,应按照有关规定控制结转项目和数额。凡事业计划已经完成的,不再结转;事业计划虽未完成,但可以不办或缓办的,也不要结转;特别是有赤字的地区,结转支出应大力压缩;必须结转的,
The Ministry of Finance recently issued the Circular on the Compilation and Editing of State Accounts of the State Finance in 1990. The fifth part of the Circular now contains the following: (1) The Report on Local Expenditure Balance deal with the problem. When the balance of local government expenditures in 1990 remains in all places, the balance of spending on the special appropriations for the central government needs to be carried forward for the continued use in 1991 and the carried-over items and the amount should be controlled in accordance with the relevant provisions. Where the business plan has been completed, no longer carried forward; business plan, though not completed, but can not do or do not carry forward; especially in deficit areas, carrying expenses should be greatly compressed; must be carried forward ,