预算单位

预算单位的财务管理是公共管理的重要组成部分。

Budget unit financial management is an important part of public management .

浅议我省国库集中支付制度下预算单位会计核算

On Financial Accounting of Budget Unit in Our Province 's Centralized Payments System of National Treasury

对预算单位清产核资工作的几点认识

Views of the Work of Inventory and Checking of Assets by the Budgetary Department

加强预算单位年终结余资金管理办法研究

Management research of strengthening budget balance of funds

试论预算单位推广公务卡的意义及措施

Discussion on the Significance of and Measures for Popularizing the Official Cards in Budget Units

准备月度财务控制报告，为预算单位提供财务分析报告。

To prepare a monthly Financial Monitoring Pack providing analysis of financial performance to budget holders .

能否顺利地引入权责发生制，基层预算单位也将起到很大的作用。

The smooth introduction of accrual basis , the primary budget units will also play a big role .

通过调查问卷的反馈结果，进一步印证了目前预算单位存在的问题。

Through the feedback results from questionnaire , further verified the questions which the present budget unit exists .

从2007年开始，在全国各级预算单位陆续开展了改革试点工作。

Since 2007 , the experimental work of reform has been carried out in all levels of budget units .

因此预算单位不再与财政部门发生直接的资金拨付关系。

Therefore , budget units and the financial sector is no longer have the direct relationship between the funds allocated .

本办法所称中央单位包括中央一级预算单位、中央二级预算单位和中央基层预算单位。

The " central government agencies " as mentioned in these Measures shall include the first-class , second-class and grassroots Central budget units .

大大降低预算单位之间的搏弈程度，提高预算的准确性，提高预算编制的效率。

Greatly reduce the game between the unit budget , improve the accuracy of the budget , improve the efficiency of the budget .

因此现有的预算单位会计核算程序与财政资金的运行路径不再保持一致，预算会计的核算方法需要进行调整。

The existing budget units accounting procedures are no longer consistent with the path of the financial resources , the budget accounting methods need to be adjusted .

随着市场经济体制的成熟完善和公共财政体制的逐步建立，我国预算单位运行的外部环境发生了巨大变化。

With the development of market economic system and the establishment of public financial system , the external environment of the budget units has undergone tremendous changes .

2008年财政部大力推行的中央预算单位公务卡改革工作预示着无现金结算方式即将到来。

In2008 , the national financial ministry put great effort on reform of public service card within central budget units , it indicates the arrival of non-cash balance .

使大量财政资金滞留在各预算单位，既降低了资金使用效率，又成为孳生和诱发腐败的温床。

This method makes substantial financial funds held up in the budget unit , which lowered the efficiency of the use of funds , became the hotbed of corruption .

对预算单位会计核算进行改革完善，必须要考虑财政预算外部环境变化的新内容。

If we will reform the budget units accounting and make it more perfect , we must consider the new content which comes from the changes of the external environment .

我国在传统上采用的财政性资金缴库和拨付方式，是通过征收机关和预算单位设立多重账户分散进行的，财政收入的许多项目由征收机关通过设立过渡账户收缴；

China 's traditionally through levying bodies and budget units establish multiple accounts for the scattered , many items from the collection of revenue through the establishment of transitional institutions account collection ;

因此，跨国公司要对预算单位（重点评价管理者）和战略经营单位（重点评价经营系统）分别制订行动计划和评价指标。

So the Multinational Corporation has to set up plan and evaluation measures for the Budget Unit ( evaluation focus manager ) and the Strategic Business Unit ( evaluation focus operating system ) respectively .

本文笔者多年从事财政监督工作，在监督实践中发现，检验检疫系统的管理体制较其他预算单位相比而言，比较特殊，也存在较多问题，且多年以来一直未能引起重视并予以解决。

As has been engaged in the work of finance supervision for many years , writer found that the management system of Inspection and Quarantine System is rather special and thus has many unique problems compared to the other ones .

根据国家的战略部署，国家要求各地力争在2010年将所有财政性资金全部纳入国库单一账户体系运行管理，各级预算单位全部实行国库集中支付制度。

According to the strategic plan of country , the State urged all localities to strive for all funded into the treasury single account system , and all of the various levels budget unit effectuations exchequer concentrates payment system by 2010 .

另外，随着国库集中支付动态监控系统的逐步应用，大大增强了财政部门对预算单位资金使用的控制和可预测性，为开展国库现金管理提供了可靠的保障。

With the application of dynamic monitor system of centralized collection and payment by the treasury , the department of finance has strong ability in controlling and predicting the capital use by budgetary units , which guarantees the safety of treasury cash management .

采用这种方式支付款项时，先由预算单位向财政部门提出申请，经财政部门审核后，将财政资金从单一账户（财政零余额账户）支付给收款人。

When using this payment method , the budget unit make an application first , then the application is reviewed by the financial sector . If the application is approved , the financial fund will be paid to the payee from the treasury single account system .

一方面沉淀于预算单位的资金的使用效率低下，另一方面当政府修建公共设施等而又无充足财力时，将大量增发国债，造成资金使用成本增加。

And , on the other hand , in the use of the funds of a unit budget of low efficiency , on the other hand , when the government public facilities and without adequate resources , will cause additional funds of Treasury bonds , use cost increase .

为了解我国预算单位会计执行现状、财务报告会计信息质量状况、相关公共财政体制改革在预算单位的实施状况及效果等，我们设计并发放了调查问卷。

We designed and have provided the questionnaire in order to learn about the implementation situation of the budget units accounting , the quality condition of the financial report accounting information , the implementation condition and effect of related public financial institutional reform in budget units and so on .

另外，分别编制出上述三种结构及相应的砖混结构的结构部分造价预算及单位面积造价经济指标。

The cost of the three structures and corresponding brick masonry structure is given .

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 .

其中，政府会计核算主体可以大致包括行政单位、事业单位（指主要接受国家预算拨款的事业单位）、政府性基金。

The accounting subject includes administrative institutions , public institutions ( mainly refers to institutions receive the national budget ), and government funds .

需要注意的是，装修预算书上的单位价格都是加上工费之后的价格，有时要比实际价格差出很多。

Note that the decoration budget books are combined with the unit price after the price of works , and sometimes worse than the actual price a lot .

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 ) .