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国库统计为国库资金运行分析提供基础数据,其真实性、准确性和完整性直接关系着国库资金运行分析的质量和货币政策、财政政策的科学制定。近年来,随着国库电子化建设不断推进,国库统计数据准确性大为提高,其中,预算收入、社保基金支出、退库和库存数据与财税部门保持一致,但预算支出统计数据仍与财政部门存在较大差异。本文主要从对比财政总预算会计和国库会计核算方法差异入手,选取2012年1季度宁波市本级支出数据加以印证,提出相关建议,供参考。一、支出统计数据差异基本情况2012年1季度,宁波市本级国库支出合计93.3亿元,同期财政支出统
Treasury statistics provide the basic data for treasury fund operation analysis. The authenticity, accuracy and completeness of the Treasury are directly related to the quality of treasury operations analysis and the monetary and fiscal policies. In recent years, with the continuous progress of the state treasury electronic construction, the accuracy of treasury statistics has been greatly improved. Among them, budget revenue, social security fund expenditures, withdrawal treasury and stock data are in line with tax departments, but the budget expenditures statistics are still in line with the financial departments There is a big difference. This article mainly compares the difference between the total financial budget accounting and the state treasury accounting method, selects the first quarter of 2012 in Ningbo City, this level of expenditures data to confirm, put forward relevant proposals for reference. I. Basic Statistics on Differences in Expenditure Statistics In the first quarter of 2012, total expenditures of the state treasury in Ningbo reached a total of 9.33 billion yuan. In the same period, the government expenditure