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国家决算是国家预算执行的总结,是国民经济计划设施的财政反映。决算编报的正确、及时与否,不仅对于检查财政计划、财政制度,加强财政纪律起着很重要的作用;且对于下年度的预算设计亦有极大的影响。因此,对于决算编报工作,应予以足够的重视。一九五三年市、县决算的编报,由于各级领导的重视与财政部门和各有关部门共同的努力,取得了一定的成绩。但是,在决算质量和报送时间上还存在有不少问题。为了把一九五四年的财政决算编报工作,从现有的基础上提高一步,特根据财政部「关于一九五四年年终财政收支清理及年终决算编报办法的原则指示」,结合本省具体情况,对一九五四年年终财政收支清理及年终决算编报工作,提出如下意见:一、要求1.在编制年终决算的报表和基础数字表时,应认真审查,详细核对;切实做到正确完整,真实可靠,并必须保蹬按规定时间报送。
The final accounts of the state are the summary of the state budget implementation and the financial reflection of the plans and plans of the national economy. The correct and timely preparation of final accounts not only plays an important role in checking financial plans and the financial system but also in strengthening financial discipline. It also has a tremendous impact on the design of the budget for the next fiscal year. Therefore, we should pay enough attention to the compilation of final accounts. The compilation of final accounts of cities and counties in 1953 has yielded some achievements due to the joint efforts of the financial departments and various departments at all levels. However, there are still many problems on the quality of final accounts and on the submission date. In order to compile the financial statements for 1954, we should take one step forward from the existing ones. According to the “Direction of the Ministry of Finance on the Final Accounts of 1954 and the Final Accounting Form” issued by the Ministry of Finance, In light of the specific conditions of the province, the following proposals were made regarding the clean-up of fiscal revenue and expenditure and the compilation of year-end accounts at the year-end 1954: I. Requirements 1. When preparing statements and basic figures for year-end accounts, they should be carefully reviewed and checked in detail ; Be sure to be correct and complete, true and reliable, and must be assured that the pedal to submit the required time.