事业单位部门决算报告编制现状及对策分析——以某省气象部门决算为例

Analysis of the Status Quo and Countermeasures of the Final Accounts Report of Public Institutions——Taking the Final Accounts of A Provincial Meteorological Department as An Example

事业单位部门决算是指各部门依据国家有关法规规定及其履行职能情况编制,反映部门所有预算收支和结余执行结果及绩效等情况的综合性年度报告,是改进部门预算执行以及编制后续年度部门预算的参考和依据[1]。决算报告作为事业单位财务管理情况的综合反映,应该对事业单位财务管理方向起到指导性作用。但现实情况是,决算报告成果应用受限于单位管理层重视程度不够、编报质量不高等因素,影响了决算报告的使用效力和影响力。文章以某省气象部门决算为例,针对决算报告编写和应用现状,需要加以分析,提出改进的建议,提高部门决算编报质量,进而促进事业单位财务管理质量的提升。

The departmental final accounts of public institutions refer to the comprehensive annual reports prepared by all departments according to the relevant national laws and regulations and the performance of their functions,reflecting the implementation results and performance of all the budgetary revenues and expenditures and balances of the departments,which are the reference and basis for improving the implementation of the departmental budget and preparing the subsequent annual departmental budget.As a comprehensive reflection of the financial management of institutions,the final account report should play a leading role in guiding the financial management of institutions.However,the actual situation is that the application of the results of the final accounts report is limited by the factors such as insufficient attention of the unit management,the low quality of the report,which affects the applied effectiveness and influence of the final accounts report.This paper takes a provincial meteorological department as an example,aiming at the current situation of the compilation and application of the final accounts report,has found it needs to be analyzed,and suggestions for improvement are put forward to improve the quality of the department's final accounts compilation and reporting as a whole,so as to promote the improvement of the quality of financial management of public institutions.