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部门决算是预算执行情况的综合反映,是本单位财务管理、资产管理、预算管理和单位履行职能的综合反映,是财政财务管理情况的检验,更是财政监督与评价和政府进行宏观决策的重要依据。本文就对会计集中核算向国库集中支付转轨后部门决算中存在的问题和对策提出自已的看法。
The final accounts of departments are a comprehensive reflection of the implementation of the budget and are a comprehensive reflection of the financial management, asset management, budget management and performance functions of the units. They are tests of the financial and financial management and more important for the financial supervision and evaluation and for the government to make macro decisions. in accordance with. In this paper, we put forward our own views on the problems and countermeasures in the final accounts after the centralized accounting of the treasury transfer to the treasury.