公平·高效·规范·透明──加强财政决算工作的思考财政部地方司司长，全国预算会计研究会副会长姜永华国家财政决算是预算执行情况的总结，也是在一定条件下中央财政与地方财政分配关系的调整。１９９４年实行分税制财政体制改革以后，财政决算又有了新的内容，就是全面... Fair, Efficient, Normative and Transparent ─ Reflection on Strengthening Financial Final Accounts Jiang Yonghua, Director of the Local Department of the Ministry of Finance and Vice Chairman of the National Budget Accounting Research Association The final accounts of the state budget are a summary of the budget implementation, and under certain conditions, the central government and local governments Adjustment of Fiscal Distribution. After the implementation of the tax-sharing system in 1994, the fiscal accounts have got new content that is comprehensive ...