行政单位预算

虚报冒领、挤占挪用、随意调整预算是行政单位预算管理中应当引起注意的三大问题。

False claim , misappropriation and the random budget adjustment are the three major issues we should pay more attention to in the budget management of the administrative units .

行政单位部门预算是省级预算的重要组成部分，行政管理支出在整个政府预算支出中占较大比重。

The administrative unit department budget is an important part of provincial budget , administrative expenses in the government spending represents a significant proportion .

本文通过对行政事业单位预算管理的现状、地位、目标、内容及编制程序的阐述，论证了当前行政事业单位预算管理工作的重要性。

This article demonstrates the importance of budget management in the administrative public institutions through the expatiation on its actuality , station , target , content and program of its compilation .

报告主体主要包括各级政府以及使用公共资源的相关单位（主要指行政单位和接受预算拨款的事业单位）。

The reporting subject includes governments at various levels and other units using public resources ( mainly refers to the administrative unit and institutions that receiving budget funds ) .

预算会计是以预算管理为中心，核算、反映和监督中央与地方各级政府预算以及行政事业单位收支预算执行情况的会计。

Budget accounting , whose center is the budget management accounts , reflects and supervises the implementation of financial budget of central and local governments as well as administrative institutions .

由于税务系统的会计制度与经费管理属于行政单位会计制度以及预算会计的范畴，因此优化税务经费支出的措施同时可以应用到财政预算管理体制改革和所有行政单位的财务管理工作中。

The accounting and expenditure management of taxation belongs to the governmental accounting and budget management system , so the measures of optimization tax expenditure structure can be widely applied to all governmental budget and financial management systems .