辽宁省盖平县从1956年起,对单位预算的管理,采取了年度分配预算的办法。两年来,在提高预算管理和财政收支任务的完成方面,起着促进的作用。实行年度分配预算首先要求各直属单位预算机关根据县人民委员会下达的年度预算指标,编制年度预算,同时编造年度分配预算(分季度列到节),按规定的表格式样和编报日期报县财政局,经县财政局审核后,报请县人民委员会批准,按照执行。检查预算执行情况,以季度分配预算数为基础;新年度开始后,如年度预算尚未成立,则编制临时季度计划,经审核后作为拨款依据,待年 Since 1956 in Gaiping County, Liaoning Province, the government has taken the approach of allocating annual budget to the management of unit budget. In the past two years, it has played a catalytic role in improving the budget management and the completion of the task of financial revenue and expenditure. The implementation of the annual allocation of the budget first requires the budgetary organs directly under the unit according to the county people’s committee issued an annual budget targets, the preparation of the annual budget, while the preparation of the annual distribution budget (quarterly quarters included), according to the prescribed form and date of compilation report to the county finance Bureau, after review by the County Department of Finance, submitted to the county people’s committee for approval, in accordance with the implementation. Check the implementation of the budget, based on the quarterly budget allocation; after the beginning of the new year, if the annual budget has not yet been established, prepare a temporary quarterly plan which will be used as the basis for appropriation upon approval