部门决算数据是分析预测社会事业发展和编制部门预算的重要依据,是政府执政立法的参考依据。近年来,禄丰县行政事业单位部门决算编审工作不断改进和完善,但在编审的过程中也暴露出一些共性问题。有必要从编制环境、编报过程及编制口径等方面对当前存在的问题加以剖析,并适时提出相关对策。 The final accounts data of the department is an important basis for analyzing and forecasting the development of social undertakings and compiling departmental budgets, and is the reference basis for the government’s governing legislation. In recent years, Lufeng County administrative departments and departments of the final accounts review and improve the work continuously, but in the process of editing also revealed some common problems. It is necessary to analyze the current problems from the aspects of compiling the environment, compiling process and compiling caliber, and put forward relevant countermeasures in time.