财务收支

财务收支管理工作的好坏，直接影响着军队工作的方方面面。

The financial revenue and expenditure management work is good or bad , directly affect the forces of all aspects of the work .

随着经济工作重点向经济效益方向转换，不仅需要对财务收支的真实性、合法性进行审计，还需要对被审计单位经济资源使用的效益进行审计。

The stage needs to audit the authenticity and validity of the financial revenue and expenditure , and to audit the benefit of the unit economical resources .

第四十条审计机关审定审计报告，对审计事项作出评价，出具审计意见书；对违反国家规定的财政收支、财务收支行为，需要依法给予处理、处罚的，在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚意见。

Article 40 Audit institutions shall , after examining the audit reports , give evaluations or punishment to the competent authorities .

第三十一条审计机关有权要求被审计单位按照规定报送预算或者财务收支计划、预算执行情况、决算、财务报告，社会审计机构出具的审计报告，以及其他与财政收支或者财务收支有关的资料，被审计单位不得拒绝、拖延、谎报。

Article 31 Audit institutions shall have the power to require auditees to submit , in accordance with the relevant regulations , their budgets or plans for financial revenues and expenditures or make false reports .

第三十二条审计机关进行审计时，有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。

Article 32 Audit institutions shall , in conducting audit , have the power to examine the accounting documents , account books , accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees , and the auditees shall not refuse such examination .

社会公益性、公共性资产的财务收支；

Financial income and expense of social commonweal and public assets ;

如何设计企业财务收支审批制度

How to Establish Financial Receipt and Expenditure Examination and Approval System

审计的客体是财政、财务收支。

An audit is conducted by investigating revenues and expenditures .

本文研究的是军队财务收支管理问题。

This paper studies the problem of military financial management .

结论社区卫生服务机构财务收支状况的发展趋势不容乐观；

Conclusion The income and expenses of community health service institutions counterpoise .

比如高校财务收支审计、高校内部控制制度审计、高校校内银行审计等等。

High school 's inner control audit , high school 's bank audit etc.

经济责任审计与财务收支审计比较分析

The Analysis of the Difference between the Economic Responsibility Audit and Financial Audit

因此，效益审计实质上是财务收支审计的延伸。

Actually speaking , benefits audit is the extension of income and expenses audit .

国有金融机构和企业事业组织的财务收支；

Financial income and expense of state-owned financial organizations , enterprises , and institutions ;

军队财务收支工作是一项综合性的军事经济工作。

The work of financial expenditure is the army military economic work a comprehensive .

资产涉及社会公众利益的集体企业的财务收支；

Financial income and expense of collectivity enterprises whose assets concern the social public benefits ;

公共工程投资绩效审计与效益审计、财务收支审计既有区别，又有联系。

Both difference and connection exist between performance audit , benefit audit and financial and accounting audit .

预算和财务收支计划的调整是否按法定程序报经审批；

Whether adjustments to the budgets and financial plans are reviewed and approved in accordance with statutory procedures ;

各项财务收支不仅必须过帐，而且必须审核，以求准确无误。

All the financial transactions not only must be posted , but also must be checked for accuracy .

组委会监督审计部门对组委会各部门的财务收支进行定期审计监督。

The BOCOG supervision and auditing department shall regularly audit the income and expenditure of all the BOCOG departments .

第十九条审计机关对国家的事业组织的财务收支，进行审计监督。

Article 19 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions .

开展效益审计应坚持效益审计与财政财务收支审计相结合的方法。

Pr of it audit should abide by the combination between pr of it audit and finance balance audit .

预算和财务收支计划的编报及预算调整是否按规定的程序报批；

Whether preparation of budgets , financial plans and budgetary adjustments are submitted for approval according to stipulated procedures ;

审计是监督财政、财务收支真实、合法、效益的行为。

The Audit is used to superintend the factuality , validity and virtue of fiscal and financial income and expenses .

财务收支是社会医疗保险制度运行的物质基础。

The revenue and expenditure in financial system is the material base in the operation of social medical insurance system .

军队财务收支管理受国民经济的影响，又受国家财力的制约。

Army financial income and expenditure management affected the national economy , but also it is restricted by national finance .

第十八条审计署对中央银行的财务收支，进行审计监督。

Article 18 The National Audit Administration shall exercise supervision through auditing over the financial revenues and expenditures of the Central Bank .

但目前高等学校的审计仍以财务收支审计为主，对高等学校经常性经费的绩效审计还没有开展。

But now audit of universities and colleges focuses on the financial audit , while year-by-year fund audit has not been carried out .

近年来，财务收支失衡问题已经开始显现于我国社会医疗保险的部分统筹地区。

The financial problem of the imbalance of the revenue and expenditure has appeared partially in the social medical insurance system of our country these years .

应当采取改革和完善现行政府审计管理体制、坚持绩效审计与财务收支并重等措施。

We should renovate and perfect the existing government performance auditing system and lay due emphasis on both performance auditing and the management of financial balance .