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1997年财政部颁发的《农业事业单位财务制度》,改变了过去那种单纯反映财政拨款及其支出的传统单位预算体系,预算内容突破了原有的界限,将农业事业单位的全部收支均编入预算,实行收支统一管理,使单位取得的包括财政补助在内的各项收入与支出形成一个有机整体,进而形成一个能够全面反映单位财务收支状况的新型单位预算体系。
The “Financial System of Agricultural Institutions” issued by the Ministry of Finance in 1997 changed the traditional unit budget system of the past, which simply reflected the financial allocation and expenditures. The contents of the budget broke through the original limits and all the expenditures and expenditures of the agricultural institutions Into the budget, and implement unified management of revenues and expenditures so as to form an organic whole of all incomes and expenditures obtained by the units, including financial subsidies, so as to form a new unit budget system that fully reflects the status of the unit’s financial revenues and expenditures.