第一章 总则 第一条 为认真做好预算单位清产核资工作,按照预算管理制度改革总体要求,并依据全国清产核资政策、规定和现行财务会计制度,制定本办法。 第二条 本办法所称预算单位清产核资,是指预算单位全面清查各类财产和债权债务,核实人员状况、收入渠道、支 Chapter I General Provisions Article 1 These Measures are formulated in order to conscientiously do a good job of clearing and capital verification by a budgetary unit in accordance with the general requirements for the reform of the budget management system and in accordance with the national policies and regulations on the examination and verification of assets and assets and the existing financial and accounting systems. Article 2 The “clearing and capital verification of the budgetary unit” as mentioned in the present Measures means that the budgetary unit comprehensively checks various types of property and claims and debts, verifies personnel status, income channels and expenditures