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为了进一步加强行政事业单位收支统管,强化行政事业单位财务管理、提高资金使用效益,保证行政事业单位正常履行职能,促进事业健康发展,根据《行政单位财务规则》,《事业单位财务规则》,制定本规定。第一条行政事业单位实行收支统管,是指行政事业单位的财务活动在单位负责人的领导下,由单位财务部门将单位的各项收入、支出全部纳入单位预算,实行统一核算,统一管理。第二条行政事业单位应按政策规定将应列入预算的各项收入、支出全部列入预算,不得在单位预算之外另留收支项目。行政事业单位应按规定编制收支平衡的预算。
In order to further strengthen the revenue and expenditure management of administrative units, strengthen the financial management of administrative units, enhance the efficiency of capital utilization, ensure the normal performance of administrative units and promote the healthy development of the business, according to the Financial Regulations of the Executive, the Financial Rules of the Institutions, Formulate this regulation Article 1 The implementation of revenues and expenditures by administrative units means that the financial activities of administrative units under the leadership of the unit heads shall include all the units’ revenues and expenditures in the unit budget by the unit’s financial departments and shall implement unified accounting and unified management . Article 2 Administrative institutions and public institutions shall, according to the provisions of the policy, incorporate all revenues and expenditures that should be included in the budget into their budgets, and shall not make separate receipts and payments other than their budgets. Administrative units should be prepared according to the provisions of a balanced budget.