部门决算是各预算单位财务状况和预算执行情况的综合反映,是编制部门预算、实施精细化、科学化收支管理的重要依据。对此,做好部门决算工作对财政部门、预算单位来说,都是极其重要的。在每年的部门决算编审中,财政部门、预算单位都要投入大量的人力、物力、财力,但效果却不是很理想,整个部门决算工作耗时耗力,难以达到“真实、准 The final accounts of the budgets are a comprehensive reflection of the financial status of the budgetary units and the implementation of the budget. They are an important basis for the preparation of departmental budgets and the implementation of refined and scientific revenue and expenditure management. In this regard, it is extremely important for the financial departments and budgetary units to make final accounts. In the annual review and appraisal of departmental accounts, the financial departments and budgetary units must devote a great deal of manpower, material and financial resources, but the results are not very satisfactory. The final accounts of the entire department are time-consuming and labor-intensive and it is hard to achieve ”real and accurate