部门预决算审查中存在的问题及应对措施  

Existing Problems and Corresponding Measures in Review of Departments' Budget and Final Accounts

作　　者：程亚兰[1] 胡晓霞[1] 

机构地区：[1]湖北工业职业技术学院经济贸易系,湖北十堰442000

出　　处：《湖北工业职业技术学院学报》2016年第6期50-53,共4页Journal of Hubei Industrial Polytechnic

摘　　要：新修订《预算法》正式实施后,财政部门和各预算单位在深化部门预算改革,完善预决算管理制度,不断优化预算支出结构,严控"三公"经费方面取得明显成效。但通过实地审查后发现预决算差异大、预算编制不规范、决算请人代编、预决算与账目存在两张皮、基层预算单位无会计和会计核算不规范等一系问题亟待改进和完善,为此各级人大、政府及财政、审计等部门的审查和监督依然任重道远。After the official implementation of the newly revised Budget Law,the Department of Finance and all budget units achieve obvious effects in deepening the reform of department budget,improving the management system of budget and final accounts ,constantly optimizing the structure of budget expenditure and strict control of ＂the three public expenses＂. However, after the field scrutiny,it＇s found that there exists a series of problems in urgent need of improvement such as the big differences of budget and final accounts ,non-standard budget establishment, the cheating of final accounts compilation, the mismatch between the budget and final accounts and the accounts,no accountants in the grassroots budget units and the lack of standardization in accounting. To this end, the review and supervision of National People＇s Congress, the government and the financial, auditing and other departments at all levels still has a long way to go.

关 键 词：预决算审查 预算编制 决算编制 

分 类 号：F812.3[经济管理—财政学]