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一、实行决算制度。自抗战后期以来,由于解放区的军政机关、学校、团体的经费,其中一部分是依靠军政人员的劳动生产自给的,故按季、按年向财政部门作决算报告的制度,有的久已停顿,有的执行得不经常。目前情况已经改变,军政机关、公立学校、团体的经费,全部或绝大部分已由国家发给,因此,依照共同纲领第四十条的规定,特决定所有军队、政府、公立学校及受国家经费补助的团体,均须每年分四季向中央或各级人民政府的财政部门作决算报告,每年三月三十一日作上年度的全年决算报告,再由中央人民政府财政部将上年度总决算案报请中央人民政府核批。国营企业亦须定期作出决算报告。为着实现这一要求,加强各单位的财务工作和财务人员是必要的。决算之后,凡在预算中所余的款项,均须缴回国库。实行决算制度是国家的法令,不得违抗;除中央人民政府财政部批准者外,不得延迟。为了避免实行决算制度后,可能发生浪费预算中的余款的现象,责成各级军政机关、学校、团体的负责人员,切实负责防止。
First, the implementation of final accounts system. Since the latter part of the Anti-Japanese War, some of the funding for the military and government organs, schools and organizations in the Liberated Areas has relied on the self-sufficiency in the labor and resources of military and political personnel. Therefore, the system of making annual reports to the financial departments on a quarterly basis, The implementation of infrequently. At present, the situation has changed. All or most of the funds for military and government organs, public schools and organizations have been distributed by the state. Therefore, in accordance with the provisions of Article 40 of the Common Program, all military forces, government, public schools, Subsidy groups must report to the financial department of the people’s government at various levels at all levels on a yearly basis for each year. Each year, March 31, the final accounts of the previous year shall be reported. The Central People’s Government shall, Final accounts submitted to the Central People’s Government for approval. State-owned enterprises also need to make final accounts on a regular basis. In order to meet this requirement, it is necessary to strengthen the financial work and financial staff of all units. After the final accounts, all funds remaining in the budget must be returned to the treasury. The system of final accounts shall be the national law and shall not be defiant. No delay shall be granted unless approved by the Ministry of Finance of the People’s Central Government. In order to avoid the phenomenon of wasting the balance in the budget after the implementation of the final accounts system, we should instruct responsible personnel of military and political organs, schools and groups at all levels to effectively prevent them.