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1956年以来.我国各级财政总预算支出一直以“银行支出数”列支报销;单位预算支出一直以“实际支出数”列支报销。实践证明,这是比较合乎实际的。但是,在实际工作中,个别地区还有以“财政拨款数”或“实际支出数”作为财政总预算支出的,少数单位也有以拨作支的。为了共同探讨,更好地贯彻全国统一的预算支出核算基础,本文试对“银行支出数”和“实际支出数”作一些剖析。
Since 1956, China’s total budgetary expenditures at all levels of government have been reimbursed on the basis of “Bank Expenditures ”; rents have been reimbursed by the “actual expenditures” for unit budgets and expenditures. Practice has proved that this is more realistic. However, in actual work, there are still some regions that use “fiscal appropriations” or “actual expenditures” as their total budget expenditures, and a few have also made inroads. In order to discuss and better implement the unified basis of budgetary expenditures accounting in our country, this paper tries to make some analysis on the number of “bank expenditures” and the “actual expenditures”.