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最近,财政部印发了1986年国家预算外收支科目和表格。这一科目和表格,是根据经济发展的客观情况,在广泛征求各部门、各地区意见的基础上,对原科目、表格进行修订而成的。现将科目、表格修订以及决算编报中有关的几个问题作一简单介绍。一、为什么要修订预算外科目和表格? 原来使用的预算外收支科目和表格是1983年制定的。近几年来.预算外资金发展很快.其规模、结构和范围都发生了很大变化.随之预算外资金的收支项目增减变动也很大。同时,经济体制改革的深入进行.要求进一步加强预算外资金的管理,
Recently, the Ministry of Finance issued the 1986 accounts and forms of extrabudgetary revenue and expenditure. This subject and the form are based on the objective situation of economic development, on the basis of extensive solicitation of opinions of various departments and regions, and revision of the original subjects and forms. Now the subjects, forms, amendments and final accounts prepared several issues related to a brief introduction. First, why do we need to revise the extrabudgetary subjects and forms? The extrabudgetary subjects and forms originally used were formulated in 1983. In recent years, the extra-budgetary funds have been developing rapidly, and the scale, structure and scope of the projects have undergone great changes, and the changes in budget receipts and expenditures of extra-budgetary funds have also been greatly changed. At the same time, in-depth reform of the economic system requires that the management of extrabudgetary funds be further strengthened,