budgetary expenditures account 中文意思是什麼

budgetary expenditures account 解釋
預算支出帳戶
  • budgetary : 計劃中規定的
  • account : n 1 計算；賬；賬目；賬戶；計算書，賬單；報告書，報表。2 說明，解釋；記事，故事。3 理由，原因。4 ...
  1. Budgetary expenditures account

    預算支出帳戶
  2. Article 42 when an audit institution discovers that an auditee, in violation of the provisions of this law, transfers, conceals, falsifies or destroys accounting documents, account books, accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures, the audit institution shall have the power to stop such acts

    第四十二條審計機關發現被審計單位違反本法規定，轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料的，有權予以制止。
  3. Article 34 when audit institutions conduct audit, the auditees shall not transfer, conceal, falsify or destroy their accounting documents, account books, accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures, and shall not transfer or conceal the assets that are in their possession but obtained in violation of the regulations of the state

    第三十四條審計機關進行審計時，被審計單位不得轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料，不得轉移、隱匿所持有的違反國家規定取得的資產。
  4. Financial affairs divisions in respective units shall conscientiously strengthen the management of expenditure of appropriations ( including funds allocated from the special account for non - budgetary financial funds ) determined by the ministry of finance, establish and perfect the management system, strictly follow the range and standard set by the state for expenditure, and shall not allow expenditures contrary to financial disciplines and rules

    各單位財務部門對財政部門核撥的經費（包括從財政預算外資金專戶核撥的經費）要切實加強支出管理，建立健全管理制度，嚴格執行國家規定的開支范圍和開支標準，對違反財經紀律和財務制度規定的開支一律不得支付。
  5. Article 32 audit institutions shall, in conducting audit, have the power to examine the accounting documents, account books, accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees, and the auditees shall not refuse such examination

    第三十二條審計機關進行審計時，有權檢查被審計單位的會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料和資產，被審計單位不得拒絕。
分享友人
分享到 Line

分享到臉書