7月11日，《关于2011年中央决算的报告》公布，该报告已于6月30日第十一届全国人大常委会第二十七次会议审查通过。依照程序，预计从7月19日起有关中央部门将向社会公开2011年部门决算。财政部有关负责人就相关问题和《报告》内容进行了解析。

    July 11,，《About 2011 years the central final accounts of the report》announced，This report has been on June 30 11 th National People's Congress standing committee meeting through examination。In accordance with the procedures，Expected from July 19 on the central departments will be up to the public to 2011 the final accounts of the department。The Treasury is head of the related problems and《report》The content analysis。

    

    中央部门将公开2011年部门决算、“三公经费”和行政经费等有关数据 The central authorities will open in 2011, the final accounts of the department、“Funds for three”And administrative funds and other relevant data

    财政部相关负责人介绍说，按照有关规定，全国人大常委会审查批准中央决算后，财政部应在20日内批复中央部门决算，中央部门收到财政部批复后即可公开本部门决算。

    The Treasury relevant controller introduces said，According to the relevant provisions，The National People's Congress standing committee after the final accounts examination and approval，In reply to the ministry of finance shall within 20 days the final accounts department，The central authorities received reply to the Treasury after the final accounts department can open。

    依此程序，预计从7月19日起有关中央部门将向社会公开2011年部门决算，并同时公开“三公经费”和行政经费等有关数据，各单位的公布时间会尽可能集中。

    In this program，Expected from July 19 on the central departments will be up to the public to 2011 the final accounts of the department，And at the same time open“Funds for three”And administrative funds and other relevant data，Each unit of time will be announced on as much as possible。

    对于2011年决算报告，这位负责人介绍说，主要有三个特点。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。

    For the 2011 final report，The controller introduces said，There are three main characteristics。One is to pay attention to complete。According to the budget management mode，The final accounts of the 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 nouns，Also try to use 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”方面的支出及中央本级“三公经费”和行政经费等情况。

    Three is to pay attention to highlight the key。Final report reflect the central finance final accounts in 2011 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”Spending at the corresponding level and the central“Funds for three”And administrative funds, etc。

    

    2012年中央本级“三公经费”预算减少13.8亿元 In 2012 the central the“Funds for three”Budget reduced 1.38 billion yuan

    这位负责人解释说，按照党中央、国务院关于党政机关厉行节约的有关要求，近年来，财政部会同中央部门主要做了以下几项工作：

    The chief explained，According to the party central committee、The state council about party and government organs of saving the requirements，In recent years，The ministry of finance and the central department mainly do the following job：

    一方面，加强“三公经费”预算编制和执行管理。细化“三公经费”预算编制，规范预算编报口径，要求中央部门从基层单位逐级汇总编报“三公经费”预算，努力提高“三公经费”预算编制准确性。强化“三公经费”预算执行约束，明确要求各部门用财政拨款安排的“三公经费”支出不得超过预算规模。对部门提出申请追加预算事项中涉及“三公经费”预算的，经财政部严格审核并报国务院同意后，方可追加。

    On the one hand，strengthen“Funds for three”Budgeting and executive management。refining“Funds for three”budgeting，Standard budget preparing caliber，For central departments from basic unit level preparing consolidated“Funds for three”budget，Efforts to improve the“Funds for three”Budgeting accuracy。strengthen“Funds for three”Budget constraints，Clear requirements with the finance departments of funding arrangements“Funds for three”Spending may not exceed the budget scale。Apply to department budget involved in matters“Funds for three”budget，Audit strictly by the ministry of finance and submitted to the state council for consent，Can additional。

    同时，加强相关制度建设。随着《机关事务管理条例》的实施，“三公经费”管理的制度建设将得到进一步加强。

    At the same time，Strengthen the relevant system construction。as《Authorities affairs management regulations》Of the implementation of the，“Funds for three”Management system construction will further strengthen。

    在压缩“三公经费”预算方面，按照国务院要求，2009年中央部门因公出国（境）费预算在前三年平均数基础上压缩了20%，公务用车购置及运行费预算在前三年平均数基础上压缩了15%，公务接待费预算在上年基础上压缩了10%。

    In the compression“Funds for three”budget，In accordance with the requirements under the state council，In 2009 the department on business abroad（territory）In the first three years cost budget based on average 20% compression，The official business with the car purchase and in the first three years YunHangFei budget based on average 15% compression，In the previous year budget official? Expenses? Based on a 10% compression。

    2010—2012年部门预算编制中，均按照零增长原则对中央部门“三公经费”预算进行了严格审核和控制。其中，2011年按照国务院要求，又按2%的比例进一步压缩了相关部门公务用车购置及运行费预算。2011年中央本级“三公经费”财政拨款决算支出93.64亿元。其中，因公出国（境）费19.77亿元，公务用车购置及运行费59.15亿元，公务接待费14.72亿元。

    2010-2012 years in the department budgeting，In accordance with the principles are zero growth to the central authorities“Funds for three”Budget are strictly audit and control。Among them，In 2011 the state council in accordance with the requirements，According to the proportion of 2% and compress the related department to further public transport, purchase and YunHangFei budget。In 2011 the central the“Funds for three”The final accounts of the fiscal appropriation spending 9.364 billion yuan。Among them，On business abroad（territory）Fee $1.977 billion，The official business with the car purchase and YunHangFei 5.915 billion yuan，Official? Expenses? 1.472 billion yuan。

    2012年中央本级“三公经费”财政拨款预算79.84亿元。其中，因公出国（境）费21.45亿元，公务用车购置及运行费43.48亿元，公务接待费14.91亿元。与2011年决算相比，2012年中央本级“三公经费”预算减少13.8亿元，主要是从2012年起，中央本级“三公经费”总额中，不包括武警部队。

    In 2012 the central the“Funds for three”Finance allocates funds budget of 7.984 billion yuan。Among them，On business abroad（territory）Fee $2.145 billion，The official business with the car purchase and YunHangFei 4.348 billion yuan，Official? Expenses? 1.491 billion yuan。Compared with the 2011 final accounts，In 2012 the central the“Funds for three”Budget reduced 1.38 billion yuan，Main since 2012，At the central“Funds for three”In the total，Not including the armed police force。

    在行政经费方面，汇总2011年中央行政单位（含参照公务员法管理的事业单位）履行行政管理职责、维持机关运行开支的行政经费，合计899.7亿元，比上年增长1.42%。

    In the administrative funds，Summary in 2011, the central administrative units（With reference to the management of civil institutions）Perform the administrative management responsibilities、Maintain authority of administrative funds run spending，Total 89.97 billion yuan，A 1.42% increase from the previous year。

    

    中央决算与地方决算、全国决算同时公布 The central final accounts and the final accounts of the place、The national final accounts published at the same time

    在谈到全国财政决算、中央财政决算和地方财政决算之间的关系时，这位负责人说，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。

    In talking to the national financial statements、The central financial statements and place the relationship between the financial statements，In the，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。

    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。

    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。

    据了解，中央决算11日公布的同时，2011年地方决算和全国决算也同时公布。决算共分为三个部分：一是公共财政决算部分；二是政府性基金决算部分；三是国有资本经营决算部分。

    According to understand，The central final accounts published 11, at the same time，In 2011 the final accounts of the place and the final accounts also announced。Final accounts is divided into three parts：One is the public financial statements parts；2 it is part of the final accounts of the government funds；3 it is part of the final accounts of the state-owned capital management。

    

    “三公经费”与行政经费 “Funds for three”And administrative funds

    纳入中央财政预决算管理的“三公经费”，是指中央财政按照有关规定，通过财政拨款安排给相关中央部门及其所属单位，用于因公出国（境）、公务用车购置及运行和公务接待等方面的支出。

    The budget of the central finance management into“Funds for three”，Refers to the central government in accordance with the relevant provisions，Through the funding to related central departments and arrange their subordinate units，Used to go abroad on business（territory）、State-owned cars and operation and business purchase hospitality and other expenses。

    按照现行财政财务管理制度的规定，部门收入除财政拨款收入外，还包括事业收入、经营收入等。行政单位“三公经费”支出主要由财政拨款安排；事业单位“三公经费”支出除通过事业收入、经营收入列支外，财政拨款也安排一部分。

    According to the current finance management system rules，Department by financial appropriation income outside income，Also includes business income、Business income, etc。Administrative units“Funds for three”Spending mainly by the funding arrangements；institutions“Funds for three”Spending by career in income、Business income is the row，Funding is also part of the arrangement。

    行政经费是指行政单位、参照公务员法管理的事业单位履行行政管理职责、维持机关运行开支的费用。行政经费的支出内容一是单位人员经费、公用经费等基本支出，二是维持本单位运行的项目支出。（记者 李丽辉）

    Administrative funds is refers to the administrative units、With reference to the management of civil servant law institutions to perform the administrative management responsibilities、Maintain authority the cost of running costs。Administrative funds spending content is a unit personnel expenditure、Public funds, and other basic expenses，2 it is to maintain this unit operation of the project expenses。（Reporter LiLiHui）