决算前的年终清理是指各级财政部门、行政事业单位、企业单位和基本建设单位,在决算编制前按国家规定,从帐务、财产、资金等方面进行全面的核对、清查和结算的工作。它是决算审编工作的前期准备工作,是编好决算的前提条件。通过年终清理,可以保证决算的真实、准确、完整、统一。财政部门决算前的年终清理,主要指以下六个方面: 一、核对年度预算收支数字。财政预算是财政决算的基础。只有认真核对年度预算收支数字,才能真实考核预算执行结果,保证决算 Year-end liquidation before the final accounts means that the financial departments, administrative institutions, business units and capital construction units at all levels carry out comprehensive checking, checking and settlement in accordance with the provisions of the state before the final accounts are prepared, including accounts, property and funds . It is the preparatory work for final accounts, which is a prerequisite for compiling final accounts. Through the year-end clean-up, you can guarantee the final accounts of the real, accurate, complete and unified. The year-end cleaning up of the financial department before the final accounts mainly refers to the following six aspects: First, check the annual budget receipts and expenditures figures. The budget is the basis for fiscal accounts. Only by carefully checking the annual budget receipts and expenditures figures, can the true assessment of the results of the implementation of the budget to ensure that the accounts