新华社北京7月11日电（记者韩洁、徐蕊）财政部有关负责人11日就公布中央决算报告一事表示，与往年相比，今年公布的中央决算报告更加全面完整，通过增加解释说明和细化支出科目，力求通俗易懂，方便社会公众阅读理解。

    Beijing, July 11 (Reuters)（Reporter sid、XuRui）The Treasury published a head of the 11, the central final accounts about the report said，Compared with previous years，The report released this year the central final accounts more comprehensive，By increasing the explanation and refined expenditures subject，Understandable to，Convenient public reading comprehension。

    财政部当日向社会公开了经全国人大常委会审议批准的2011年中央决算，并同时公布了2011年地方决算和全国决算。

    On the day of the public finance to the approved by the National People's Congress approved by the standing committee of the 2011 final cost，And also announced the 2011 final and the national final accounts place。

    今年6月30日，第十一届全国人大常委会第27次会议审查通过了财政部代表国务院所作的《关于2011年中央决算的报告》。财政部有关负责人指出，此次公布的《决算报告》主要有三个特点：

    June 30,，The eleventh session of the standing committee of the National People's Congress 27 examine passed the Treasury on behalf of the state council《About 2011 years the central final accounts of the report》。A head of the Treasury said，The publication《Final report》There are three main characteristics：

    一是注重全面完整。按照预算管理方式，《决算报告》分别从中央公共财政决算、中央政府性基金决算、中央国有资本经营决算三个方面，反映了中央决算的整体情况。

    One is to pay attention to complete。According to the budget management mode，《Final report》From the central public finance final accounts respectively、The central government fund accounts、The central state-owned capital management final three aspects，Reflect the overall situation of the central final accounts。

    二是注重解释说明。对2011年支出项目决算数与2011年预算数存在较大差异的，在《决算报告》中都作了解释说明。为方便社会公众阅读理解，对一些专业性较强的名词也尽量用通俗易懂的语言加以说明，文字数字与图表相互衔接、相互对照。

    The second is paying attention to explain。For the 2011 spending the final accounts of the project and the Numbers in 2011 YuSuanShu differences，in《Final report》Have in your explanation。For the convenience of the social public reading comprehension，For some professional strong term is as far as possible with straightaway language to illustrate，Text graphs and charts link up with each other、Mutual control。

    三是注重突出重点。《决算报告》在全面反映2011年中央财政决算情况的同时，还专门阐述了人大代表和社会公众关注的预算执行效果、中央财政用于民生和“三农”方面的支出以及中央本级“三公经费”和行政经费等情况。在总结2011年财政工作取得成效的同时，也分析了财政管理中存在的问题和不足，并有针对性地提出了改进措施。

    Three is to pay attention to highlight the key。《Final report》In 2011 the central government reflect the final accounts at the same time，Also special expounds the NPC and the social the public's budget implementation effect、The central government for the people's livelihood and“Agriculture, rural areas and farmers”Aspects of at the corresponding level and the expenditure of the central“Funds for three”And administrative funds, etc。At the conclusion of the 2011 in the fiscal work achievements have been made at the same time，This paper also analyses the problems existing in the financial management and insufficient，And pertinently put forward the improvement measures。

    对于此次同时公布的2011年地方决算和全国决算，这位负责人介绍说，决算共分为三个部分：

    For this also release in 2011 and final accounts of the place national accounts，The controller introduces said，Final accounts is divided into three parts：

    一是公共财政决算部分。包括《2011年全国公共财政收入决算表》、《2011年中央公共财政收入决算表》、《2011年地方公共财政收入决算表》、《2011年全国公共财政支出决算表》、《2011年中央公共财政支出决算表》、《2011年中央本级支出决算表》、《2011年中央对地方税收返还和转移支付决算表》、《2011年地方公共财政支出决算表》、《2011年中央财政国债余额情况表》等9张表格，以及关于中央公共财政收支情况的说明。

    One is the public financial statements parts。including《In 2011 the national public finance income final statements》、《In 2011 the central public finance income final statements》、《In 2011 local public finance income final statements》、《In 2011 the national public fiscal expenditure final statements》、《In 2011 the central public finance spending final statements》、《In 2011 the final accounts at the corresponding level expenditure table》、《In 2011 the central place of tax rebates and transfer payment final statements》、《In 2011 local public fiscal expenditure final statements》、《In 2011 the central finance national debt balance table》9 form，And about the central public finance that the revenue and expenditure。

    此次公布的表格内容更加细化。其中2011年中央公共财政本级支出决算表，在报全国人大常委会批准的“款”级科目的基础上，公开至“项”级科目；汇总的全国和地方公共财政支出决算表，按同口径公开至“项”级科目。

    The official form content more refined。Among them in 2011, the central public finance spending final statements at the corresponding level，In the report of the National People's Congress standing committee approval“paragraph”Based on the level of the subjects，Open to“item”Level subject；The summary to the national and local public fiscal expenditure final statements，According to the public to with diameter“item”Level subject。

    二是政府性基金决算部分。包括《2011年全国政府性基金收入决算表》、《2011年中央政府性基金收入决算表》、《2011年地方政府性基金收入决算表》、《2011年全国政府性基金支出决算表》、《2011年中央政府性基金支出决算表》、《2011年中央本级政府性基金支出决算表》、《2011年中央对地方政府性基金转移支付决算表》、《2011年地方政府性基金支出决算表》等8张表格，以及关于中央政府性基金收支情况的说明。

    2 it is part of the final accounts of the government funds。including《In 2011, the national government fund income final statements》、《In 2011 the central government fund income final statements》、《In 2011 local government fund income final statements》、《In 2011, the national government fund of final statements》、《In 2011 the central government fund of final statements》、《In 2011 the central government fund of final accounts at the corresponding level table》、《In 2011 the local government funds to transfer payment final statements》、《In 2011 local government fund of final statements》8 form，And the central government on the illustration of fund income。

    三是国有资本经营决算部分。包括《2011年中央国有资本经营收入决算表》、《2011年中央国有资本经营支出决算表（按科目分类）》、《2011年中央国有资本经营支出决算表（按项目分类）》等3张表格及相关说明。

    3 it is part of the final accounts of the state-owned capital management。including《In 2011 the state-owned capital management income final statements》、《In 2011 the state-owned capital management expenditure final statements（Classified by subject）》、《In 2011 the state-owned capital management expenditure final statements（According to the project classification）》3 form and related instructions。

    对于全国财政决算、中央财政决算和地方财政决算之间的关系，这位负责人指出，财政决算是年度财政预算收支执行结果的反映。全国财政决算由中央财政决算和地方财政决算组成，包括收入和支出两方面。全国财政决算简称全国决算，中央财政决算简称中央决算，地方财政决算简称地方决算。

    For the national financial statements、The central financial statements and place the relationship between the financial statements，The chief said，The financial statements is the annual budget revenues and expenditures of the implement results reflect。The national financial statements by the central financial statements and place of the financial statements，Including revenues and expenses two aspects。The national financial statements referred to the national accounts，The central financial statements hereinafter referred to as the central final accounts，As the final accounts of the place where the financial statements。

    此外，他还介绍了中央决算与中央部门决算之间的关系，指出中央决算是年度中央财政预算收支执行结果的反映，包括中央财政收入和支出两个方面的内容。中央部门决算是年度中央部门及其所属单位预算收支执行结果的反映。按照现行财政、财务管理制度规定，中央部门的资金来源，既有中央财政安排的财政拨款，也有事业单位自行组织的事业收入、经营收入等。因此，部门决算的收支范围，比中央决算收支范围更宽。其中，部门决算中财政拨款部分，与中央决算支出相对应。

    In addition，He also introduced the central final accounts and final accounts of the relationship between the central authorities，Points out the central final accounts is the central budget balance the implement results of reflection，Including the central finance income and spending two contents。The central authorities final accounts for a central government and its subordinate departments is the unit budget balance of payments to implement results of reflection。According to the current financial、Financial management system of regulations，The central department sources of funding，Both the central government budget for fiscal appropriations，Also have institutions to organize business income、Business income, etc。so，The final accounts of the department of the scope of revenues and expenditures，The final accounts of the balance of payments than the central a wider。Among them，The final accounts of the department of finance allocates funds part，And the corresponding to the final accounts of the spending。