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财政总决算对年度预算执行结果的归纳和总结,是检验全年预算管理水平的重要数据指标。随着财税体制改革的不断推进和财政科学化、精细化管理要求的不断提高,财政总决算也被赋予了新的内涵和作用。本文结合当前财税体制改革等实际,针对当前财政总决算体系中存在的问题,提出进一步完善财政总决算报表体系的建议。
The total financial final accounts of the implementation of the results of the annual budget summary and summary is to check the annual budget management important data indicators. With the continuous advancement of fiscal and taxation system reform and the continuous improvement of the scientifically-oriented and fine management of finance, the total fiscal accounts have also been given new connotations and functions. In light of the current fiscal and taxation system reform and other issues, this paper proposes some suggestions to further improve the system of final accounts of fiscal accounts in light of the existing problems in the current fiscal final accounts system.