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事业单位会计决算报告是指事业单位在年度终了,根据相关法律、法规、制度以及财政部门决算编审的要求,在日常会计核算的基础上编制的、综合反映本单位财务收支状况和各项资金管理状况的总结性文件。决算报告的内容是财政部门审查批复决算和编制后续年度财政预算的基本数据,也是为满足国家财务会计监管、各项资金管理以及宏观经济决策等提供信息需要。事业单位的经济活动能否遵纪守法,及其会计决算报告的真实、完整情况,直接关系到执政党在群众中的威望,关乎党风建设、反腐倡廉和国家宏观经济决策的大事。
Institutional accounting final report refers to the institution at the end of the year, according to the relevant laws, regulations, systems and the financial department’s final accounts review requirements, prepared on a daily basis accounting, a comprehensive reflection of the unit’s financial income and expenditure and various funds Summary document of management status. The contents of the final accounts report are the basic data that the financial departments examine and approve the final accounts and prepare the subsequent annual budgets, and also provide information needs for meeting the requirements of national financial accounting regulation, various fund management and macroeconomic policy-making. Whether the economic activities of public institutions can abide by the law and abide by the law and the truthfulness and completeness of their accounting statements are directly related to the prestige of the ruling party among the masses and the major event concerning the party’s style of work, anti-corruption and state macroeconomic policy-making.