最近,在山东烟台举行的全国文教行政财务工作会议上,财政部副部长谢旭人要求各级财政部门和行政事业单位要深入贯彻《国务院关于加强预算外资金管理的决定》和《事业单位财务规则》,建立健全单位预算管理制度,做好行政事业单位收入和支出的统一管理工作:一要研究制定一套规范的预算管理程序,预算的编制及审核、资金的核拨、预算的执行、决算编报及审批等都要有明确的规定。二要贯彻保证重点、兼顾一般,预算内外资金结合使用、统筹安排的原则,保证单 Recently, at the National Culture, Education and Administration Finance Conference held in Yantai, Shandong Province, Xie Xuren, the deputy minister of finance, demanded that financial departments and administrative institutions at all levels should thoroughly implement the “Decision of the State Council on Strengthening Administration of Extra-budgetary Funds” and the “Financial Rules of Institutions” , Establish and improve the unit budget management system and do a good job of unified management of the income and expenses of the administrative institutions: first, study and formulate a set of standardized budget management procedures, budget preparation and auditing, appropriation of funds, execution of budgets, final accounts Report and approval must have a clear rule. Second, it is necessary to implement the principle of ensuring the key points, giving consideration to both the general and the combined use of the budgetary funds inside and outside the country, and the overall arrangements, the warrant