Article 16 Audit institutions shall exercise supervision through auditing over the budget implementation, final accounts and management and use of extra-budgetary funds of departments ( including units directly subordinate to them) at the corresponding levels and of the people's governments at lower levels. 第十六条审计机关对本级各部门(含直属单位)和下级政府预算的执行情况和决算,以及预算外资金的管理和使用情况,进行审计监督。
Article 23 Audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects. 第二十三条审计机关对国家建设项目预算的执行情况和决算,进行审计监督。
Article 37 A trade union shall work out its own budget and final accounts, as well as its own fund inspection and supervisory systems in accordance with the principle of independent accounting. 第三十七条工会应当根据经费独立原则,建立预算、决算和经费审查监督制度。
China's defense budget and final accounts are reviewed and approved by the NPC. 国防费预算、决算由全国人大审查批准。
To prepare annual financial budget plan and final accounts plan; 指定公司的年度财务预算方案、决算方案;
The auditing department of a government at any level shall exercise auditing supervision over the budget implementation and final accounts of all departments and units at the corresponding level and the governments at lower levels. 条各级政府审计部门对本级各部门、各单位和下级政府的预算执行、决算实行审计监督。
Position description: financial budget and final accounts management. 职位描述:财务预算、核算、决算管理。
Raising operational funds, examining and approving the budget and the final accounts; 筹集办学经费,审核预算、决算;
Assistant Secretary-General for Programme Planning, Budget and Accounts, Controller 主管方案规划、预算和帐务助理秘书长兼主计长
However, appropriate power of decision should be endowed to the Government to make transfers of funds between budget accounts. 不过,对于预算科目之间的资金调剂,还是要赋予政府相应的决定权。
The UN Office of Programme Planning, Budget and Accounts, headed by the UN Controller, is the main control mechanism. 由联合国主计长领导的方案规划、预算和账务厅是主要的控制机制。
The Examine Method that the Engineering Budget and Balance of Accounts 工程预结算审核方法的探讨
The personnel of budget and final accounts must have good political and vocational quality to be able to apply flexibly ways of investigation so that the actual cost of a project can be reported objectively. 作为预决算审查人员,不仅要有良好的政治素质,还要有较高的业务素质,根据实际情况灵活掌握审查方法,以便能实事求是地客观地反映工程实际造价。
The reasons and countermeasures of the problems in the process of auditing the budget and final accounts of the construction engineering were discussed in this paper. 针对目前建设项目预决算审计中发现的问题进行成因分析,并提出改进的对策和建议。
China's traditionally through levying bodies and budget units establish multiple accounts for the scattered, many items from the collection of revenue through the establishment of transitional institutions account collection; 我国在传统上采用的财政性资金缴库和拨付方式,是通过征收机关和预算单位设立多重账户分散进行的,财政收入的许多项目由征收机关通过设立过渡账户收缴;
The article discusses the ways and the methods needing attention in the project's budget and final accounts. 该文从工程预算这一重要工作入手,论述了工程预算的前提、程序、注意事项及方法。
On the SYS'fEM of budget supervision and accounts settlement service of troops operating expenses computer-based pump station monitoring system 试论军队事业经费预算监控结算服务系统的构建
On the Application of Project Budget Accounts Settling 浅谈工程按实结算的实际应用
The financial department in colleges and universities must strengthen financial budget and final accounts, broaden financing channel, enhance the capital management and improve the capability of financial analyzing. 高校必须从加强财务预决算、拓宽筹资渠道、加强资金资产管理、提高财务分析能力等方面来改进自己的财务管理。
The engineering budget and final accounts is a very important document about controlling and determining the project capital in construction engineering. 建筑工程的预决算是确定和控制工程项目投资的重要文件,它需要有高度的科学性、准确性及权威性。
On the Investigation of Budget and Final Accounts of Architectural Projects and Investment Control 建筑工程预决算审查及投资控制
Budget accounting, whose center is the budget management accounts, reflects and supervises the implementation of financial budget of central and local governments as well as administrative institutions. 预算会计是以预算管理为中心,核算、反映和监督中央与地方各级政府预算以及行政事业单位收支预算执行情况的会计。
Budget and Final Accounts Process, as the only way of government investment expenditure, plays a crucial role in ensuring of the legitimacy and rationality of government investment. 预决算程序作为政府投资支出的必经之路,对于保障政府投资的合法性、合理性发挥着关键的作用。
Community Correction funds should be implemented "the provincial level-based, county-level co-ordination, supplemented" mode, and the funding of the Community Correction should conduct an independent budget and final accounts. 社区矫正的经费应实行以省级统筹为主,县级统筹为辅的模式,而且社区矫正的经费应进行独立的预算和决算。
Government budget establishment, execution of the annual budget, annual final accounts, and special preparation of three budgets, are gradually open to the society. 政府预算的编制、年度预算的执行、年终的决算,以及对三公经费预算的专项编制,都在逐步地向社会公开。
The deviation degree of government budget and final accounts ( DDG) is deviation degree between annual government budget income expend and annual government final accounts income expend, and it is a index of government budget management. 政府预决算偏离度是指政府年度预算收支同政府年度决算收支之间的差异的程度,它是反映政府预算管理水平的一个指标。
The abnormal phenomena such as budget estimate exceeding estimate, budget exceeding budget estimate and final accounts exceeding budget exist in the field of cost control for project investment for a long time in China, the investment efficiency of the construction projects is seriously affected therefore. 在我国工程项目成本控制领域长期存在概算超估算、预算超概算、决算超预算的不正常现象,严重影响着建设工程的投资效益。
If a budget and final accounts, and open to the public. 如建立预算与决算,而且要向民众公开。
Meanwhile, the "long-term reform and development of the State Plan ( 2010-2020)" made it clear that improve national financial education expenditure to GDP ratio, 4% in 2012, State education budget accounts for 4% of GDP. 而同时,《国家中长期教育改革和发展规划纲要(2010&2020年)》明确提出,提高国家财政性教育经费支出占国内生产总值的比例,在2012年达到4%。