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政府收支分类改革后,部门决算报表相应要进行较大修改和调整。去年以来,财政部根据2006年度及近几年来部门决算编审中反映出来的问题,专门组成设计小组多次研究,提出了修订方案,并分别召开地方财政部门和中央部门座谈会广泛听取意见,几次征求部内有关司意见,统一报表口径。目前,《2007年度部门决算报表》已基本定稿。为使广大财政、财务预算会计人员及时了解和掌握修改调整情况,本刊特请财政部国库司撰稿,对新报表进行解读。拟分两期刊出,从本期起连载。
After the reform of the government revenue and expenditure classification, the departmental final accounts statements should be greatly revised and adjusted accordingly. Since last year, according to the issues reflected in the compilation and examination of departmental accounts in 2006 and in recent years, the Ministry of Finance has made a number of researches on the design team and put forth proposals for revising the plan. The departments separately held local forums for discussion on financial departments and central departments, Times seek the Department of the Department of opinion, unified reporting caliber. At present, the “2007 Annual Statement of Final Accounts” has been basically finalized. In order for the majority of financial and budgetary accounting personnel to keep abreast of the revision and adjustment, we hereby invite the State Treasury Department of the Ministry of Finance to write a draft and interpret the new statements. It is proposed to be published in two installments starting from this issue.