事由:關於一九五四年年終財政收支清理及年度决算編報辦法的指示。主送機關:各省、市財政廳、局,內蒙古自治區財政部,西藏財政部抄送機關:中央各機關,中國人民解放軍財務部,各省、市財政經濟委員會抄呈機關:國務院中財委(財) 國家决算是國家预算執行的總結,是國民經濟計劃設施的財政反映。决算編報的正確與及時與否,不僅對於檢查財政計劃,財務制度,加強財政紀律起着很重要的作用;且對於下年度的預算設計亦有極大的影響。因此,對於决算編報工作,應予以足够的重视。一九五三年的决算編報,在質量上、在時間上,雖較過去幾年有所提高,但在基礎材料彙集上及核計數字方面仍有遺漏和錯誤等現象。爲了把一九五四年决算編報工作,從現有基礎上提高一步,特對一九五四年年終財政收支清理及年度决算編報,作如下原則指示: Subject matter: Instructions on the settlement of the financial revenues and expenditures and the preparation of annual accounts at the year-end 1954. The main delivery agencies: provincial and municipal departments of finance, bureau, Inner Mongolia Autonomous Region Ministry of Finance, the Ministry of Finance of the People’s Republic of China CCC: organs of the Central People’s Liberation Army, Ministry of Finance of People’s Liberation Army, provinces and municipalities, the financial and Economic Committee Copy the authority: ) The national accounts are the summary of the state budget implementation and the financial reflection of the plans and plans of the national economy. Correct and timely preparation of final accounts not only plays an important role in checking financial plans and financial systems and strengthening financial discipline, but also has a tremendous impact on the design of next year’s budget. Therefore, we should pay enough attention to the compilation of final accounts. Although the time and place of the final accounts of 1935 are somewhat higher than those in the past few years, there are still omissions and mistakes in the collection of basic materials and in the accounting figures. In order to compile the 1954 final accounts and to take a step forward from the existing ones, we hereby make special directives on the final accounts and the final accounts for the year 1954, as follows: