提升气象部门决算质量的思考和建议

Thoughts and Suggestions on Improving the Quality of Financial Accounts of Meteorological Departments

随着气象事业的不断发展与进步,气象财务工作正在积极地发挥服务保障作用,气象部门决算工作是气象财务工作的重要组成部分,提升气象部门决算质量已经成为气象财务管理工作的重点。从历年气象部门决算编报质量和政府会计制度的实施情况看,部门决算工作按照决算要求在编报审核、汇总报送、数据资料、分析应用等方面还存在一些问题,这些问题影响着气象部门决算质量的高标准、严要求发展理念。文章结合作者多年来的气象部门决算编制工作经验与分析研究,针对当前气象部门决算工作中存在的问题进行分析,找出其影响因素,从加强气象部门主体意识、夯实决算基础信息、强化部门决算数据分析应用、重视结转结余资金等方面提出改进措施及建议,从而起到改善气象部门决算工作质量,促使气象部门决算工作不断地有所新作为、新担当,提升气象部门财务管理整体水平。

With the continuous development and progress of meteorological services,the meteorological financial service is playing an active role on the service assurance.As an important part of the meteorological financial service,improving the quality of financial accounts work is crucial for the financial management.Based on the historical quality of financial accounts and implementation of government accounting system in the meteorological sector,there exist issues on the audit,combination reports,data sources,and analytical applications,which affects the targets of high-standard and high-requirement development on the meteorological financial service.Based on practical experience and analytical investigation on the meteorological financial service,this paper analyses existing issues and influencing factors in meteorological financial accounts.The improving measures and suggestions are given in terms of strengthening the sense of subjectivity,validating fundamental information of financial accounts,enhancing data analytical implication,and emphasising carry-forward funds and balance.This research helps improve the quality,facilitate the new actions and responsibilities,and increase the service level of the meteorological financial service.