目前的部门决算工作仍存在着一些问题,主要表现在报表口径复杂,部门决算与预算未形成有效的衔接,对部门决算的重视程度不够等多个方面。为此,结合编审部门决算的工作经验,对部门决算中存在的问题,进行整理归纳,为编制部门预算、实施科学收支管理提供基本依据。 There are still some problems in the final accounts of the current departments, mainly in the aspects of complicated statements, inconsistent final accounts and budgets, and insufficient emphasis on departmental accounts. To this end, combined with the working experience of the auditing department final accounts, the problems in the departmental final accounts are arranged and summarized, providing the basic basis for the preparation of departmental budgets and the implementation of scientific revenue and expenditure management.