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[null,"全年预算数填报问题-全年预算数不符合填报口径",{"$nulls":6},"无预算,超预算支出-无预算支出",null,null,"延庆区",{"$nulls":3},"江西监管局",null,null,"行政政法司",{"$nulls":9},"<<中华人民共和国预算法>>“第七十五条　编制决算草案，必须符合法律,行政法规，做到收支真实,数额准确,内容完整,报送及时”。    <<部门决算报表编制指南>>“三十六（七）政府采购支出信息：填列单位纳入部门预算范围的各项政府采购支出情况，数据从政府采购信息相关统计报表中提取”。",{"$nulls":5},"结转结余预算编报不规范-使用非财政拨款结余（含专用结余）未编预算",{"$nulls":17},"公务接待费",{"$nulls":12},"超标准配置资产-资产配置价格超标准",{"$nulls":5},"会计基础工作不规范","平谷区","延庆区",{"$nulls":8},"延庆区",null,null,"中国航空发动机集团有限公司",null,"食品制造业",null,null,"平谷区",{"$nulls":3},"中国工商银行股份有限公司抚远县支行",{"$nulls":6},"全国政协提案委员会",{"$nulls":12},"预算数填报问题-全年预算数不符合填报口径"]
[null,"国有资产填报问题",{"$nulls":6},"超标准支出",null,null,"天津市",{"$nulls":3},"山东监管局",null,null,"中央行政一处",{"$nulls":9},"<<中华人民共和国预算法>>（2018年修正）“第三十六条  各级政府,各部门,各单位应当依照本法规定，将所有政府收入全部列入预算，不得隐瞒,少列”。     <<政府会计准则——基本准则>>“第十九条  预算收入是指政府会计主体在预算年度内依法取得的并纳入预算管理的现金流入”和“第二十条  预算收入一般在实际收到时予以确认，以实际收到的金额计量”。     <<国务院关于进一步深化预算管理制度改革的意见>>（国发〔2021〕5号）“（五）强化部门和单位收入统筹管理。各部门和单位要依法依规将取得的各类收入纳入部门或单位预算，未纳入预算的收入不得安排支出。各部门应当加强所属单位事业收入,事业单位经营收入等非财政拨款收入管理，在部门和单位预算中如实反映非财政拨款收入情况”。",{"$nulls":5},"结转结余预算编报不规范-年初结转结余预算数范围不全",{"$nulls":17},"专用材料费",{"$nulls":12},"在建工程未及时转固定资产",{"$nulls":5},"会计基础工作不规范-未及时记账","密云区","天津市",{"$nulls":8},"天津市",null,null,"中国对外文化集团有限公司",null,"酒,饮料和精制茶制造业",null,null,"密云区",{"$nulls":3},"龙江银行龙府支行",{"$nulls":6},"全国政协经济委员会",{"$nulls":12},"国有资产填报问题"]
[null,"国有资产填报问题-决算数据与国有资产报告不一致",{"$nulls":6},"超标准支出-超标准发放津贴补贴,绩效工资,值班补贴等",null,null,"和平区",{"$nulls":3},"青岛监管局",null,null,"中央行政二处",{"$nulls":9},"<<政府会计制度-行政事业单位会计科目和报表>>“6101事业预算收入 本科目核算事业单位开展专业业务活动及其辅助活动取得的现金流入”“6609其他预算收入 本科目核算单位除财政拨款预算收入,事业预算收入,上级补助预算收入,附属单位上缴预算收入等之外的纳入部门预算管理的现金流入，包括捐赠预算收入,利息预算收入,租金预算收入,现金盘盈收入等”。",{"$nulls":5},"预算编报其他问题",{"$nulls":17},"被装购置费",{"$nulls":12},"在建工程未及时转固定资产-在建工程未及时转固定资产",{"$nulls":5},"会计基础工作不规范-财政资金与非财政拨款资金记账混淆","延庆区","和平区",{"$nulls":8},"和平区",null,null,"中国国家铁路集团有限公司",null,"烟草制品业",null,null,"延庆区",{"$nulls":3},"中国银行哈尔滨邮政街支行",{"$nulls":6},"全国政协人口资源环境委员会",{"$nulls":12},"国有资产填报问题-决算数据与国有资产报告不一致"]
[null,"国有资产填报问题-国有资产信息填报错误",{"$nulls":6},"超标准支出-超标准报销相关费用或补助",null,null,"河东区",{"$nulls":3},"河南监管局",null,null,"中央行政三处",{"$nulls":9},"<<中华人民共和国预算法>>（2018年修正）“第十三条  经人民代表大会批准的预算，非经法定程序，不得调整。各级政府,各部门,各单位的支出必须以经批准的预算为依据，未列入预算的不得支出”和“第三十七条 各级预算支出应当依照本法规定，按其功能和经济性质分类编制”。    <<国务院关于进一步深化预算管理制度改革的意见>>（国发〔2021〕5号）“各部门和单位要依法依规将取得的各类收入纳入部门或单位预算，未纳入预算的收入不得安排支出。各部门应当加强所属单位事业收入,事业单位经营收入等非财政拨款收入管理，在部门和单位预算中如实反映非财政拨款收入情况”。",{"$nulls":23},"专用燃料费",{"$nulls":12},"无形资产管理不规范",{"$nulls":5},"会计基础工作不规范-会计科目设置不规范","天津市","河东区",{"$nulls":8},"河东区",{"$nulls":4},"纺织业",null,null,"天津市",{"$nulls":3},"中国银行股份有限公司",{"$nulls":6},"全国政协教科卫体委员会",{"$nulls":12},"政府采购填报问题"]
[null,"政府采购填报问题",{"$nulls":6},"超范围列支",null,null,"河西区",{"$nulls":3},"湖北监管局",null,null,"政法一处",{"$nulls":9},"<<中华人民共和国政府采购法实施条例>>“第二十九条  采购人应当根据集中采购目录,采购限制标准和已批复的部门预算编制政府采购实施计划，报本级人民政府财政部门备案”。     <<关于加强中央预算单位政府采购管理有关事项的通知>>（财库〔2012〕49号）“二,强化政府采购计划管理。中央单位在开展政府采购活动前必须按照政府采购预算编制政府采购计划，所有使用财政性资金及配套资金开展的政府采购活动，均要编制采购计划并细化到政府采购项目和品目”。 　　<<国务院办公厅关于印发中央预算单位政府集中采购目录及标准（2020年版）>>（国办发〔2019〕55号）。",{"$nulls":23},"劳务费",{"$nulls":12},"无形资产管理不规范-无形资产价值不合理",{"$nulls":5},"会计基础工作不规范-一体化科目使用与财务记账科目不一致","和平区","河西区",{"$nulls":8},"河西区",{"$nulls":4},"纺织服装,服饰业",null,null,"天津市本级",{"$nulls":3},"龙江银行股份有限公司哈尔滨开发区支行",{"$nulls":6},"全国政协社会和法制委员会",{"$nulls":12},"政府采购填报问题-决算数据与政府采购资金情况表不一致"]
[null,"政府采购填报问题-决算数据与政府采购资金情况表不一致",{"$nulls":6},"超范围列支-超范围列支项目经费",null,null,"南开区",{"$nulls":3},"湖南监管局",null,null,"政法二处",{"$nulls":9},"<<财政部  中共中央组织部  国家公务员局关于印发<中央和国家机关培训费管理办法>的通知>>（财预〔2016〕540号）“第五条　建立培训计划编报和审批制度。各单位培训主管部门制订的本年度单位培训计划（包括培训名称,目的,对象,内容,时间,地点,参训人数,所需经费及列支渠道等），经单位财务部门审批后，报单位领导办公会议或党组（党委）会议批准后施行”及“第十七条  报销培训费，综合定额范围内的，应当提供培训计划审批文件,培训通知,实际参训人员签到表以及培训机构出具的收款票据,费用明细等凭证；师资费范围内的，应当提供讲课费签收单或合同，异地授课的城市间交通费,住宿费,伙食费按照差旅费报销办法提供相关凭据；执行中经单位主要负责同志批准临时增加的培训项目，还应提供单位主要负责同志审批材料”。    <<财政部  国家机关事务管理局  中共中央直属机关事务管理局关于印发<中央和国家机关会议费管理办法>的通知>>（财行〔2016〕214 号）“第十七条 各单位在会议结束后应当及时办理报销手续。会议费报销时应当提供会议审批文件,会议通知及实际参会人员签到表,定点会议场所等会议服务单位提供的费用原始明细单据,电子结算单等凭证。财务部门要严格按规定审核会议费开支，对未列入年度会议计划，以及超范围,超标准开支的经费不予报销”的规定。",{"$nulls":23},"委托业务费",{"$nulls":12},"无形资产管理不规范-无形资产未及时入账",{"$nulls":5},"财务管理其他问题","河东区","南开区",{"$nulls":8},"南开区",{"$nulls":4},"皮革,毛皮,羽毛及其制品和制鞋业",null,null,"和平区",{"$nulls":3},"中国银行股份有限公司哈尔滨珠江路支行",{"$nulls":6},"全国政协民族和宗教委员会",{"$nulls":12},"决算编报其他问题"]
[null,"决算编报其他问题",{"$nulls":6},"超范围列支-超范围列支工资,医疗保险费等",null,null,"河北区",{"$nulls":3},"广东监管局",null,null,"涉外处",{"$nulls":9},"<<中华人民共和国预算法>>（2018年修正）“第十三条  经人民代表大会批准的预算，非经法定程序，不得调整。各级政府,各部门,各单位的支出必须以经批准的预算为依据，未列入预算的不得支出”和“第三十七条 各级预算支出应当依照本法规定，按其功能和经济性质分类编制”。     <<国务院关于进一步深化预算管理制度改革的意见>>（国发〔2021〕5号）“各部门和单位要依法依规将取得的各类收入纳入部门或单位预算，未纳入预算的收入不得安排支出。各部门应当加强所属单位事业收入,事业单位经营收入等非财政拨款收入管理，在部门和单位预算中如实反映非财政拨款收入情况”。",{"$nulls":23},"工会经费",{"$nulls":12},"无形资产管理不规范-无形资产权属未及时变更",{"$nulls":6},"河西区","河北区",{"$nulls":8},"河北区",{"$nulls":4},"木材加工和木,竹,藤,棕,草制品业",null,null,"河东区",{"$nulls":3},"中国建设银行哈尔滨市住房支行",{"$nulls":6},"全国政协港澳台侨委员会"]
[null,"预算收入编报不完整",{"$nulls":6},"超范围列支-超范围列支不属于本单位承担的费用",null,null,"红桥区",{"$nulls":3},"深圳监管局",null,null,"科教和文化司",{"$nulls":9},"<<财政部关于印发<支出经济分类科目改革方案>的通知>>（财预〔2017〕98号）“执行中如需要对政府预算‘类’级科目调剂的，应当报财政部门批准，部门（单位）不得自行办理；需要对政府预算‘款’级科目调剂的，由各部门（单位）按照财政部门规定办理”。      <<财政部关于印发<预算调剂管理暂行办法>的通知>>（财预〔2024〕112号）“第十七条  在预算支出规模以内，确需在不同预算科目之间调剂，涉及支出功能分类‘类’,‘款’,‘项’级科目和政府预算支出经济分类‘类’级科目情况变化的，由相关部门提出预算调剂申请，报本级财政部门审核办理。涉及政府预算支出经济分类同一‘类’级科目下不同‘款’级科目情况变化的，由相关部门审核并报本级财政部门备案。本级财政部门另有规定的，按照规定办理”。",{"$nulls":23},"福利费",{"$nulls":12},"资产未计提折旧或摊销",{"$nulls":6},"南开区","红桥区",{"$nulls":8},"红桥区",{"$nulls":4},"家具制造业",null,null,"河西区",{"$nulls":3},"中国工商银行哈尔滨市河图支行",{"$nulls":6},"全国政协外事委员会"]
[null,"事业收入未纳入预算",{"$nulls":6},"超范围列支-在行政经费中列支应在工会经费中列支的费用",null,null,"东丽区",{"$nulls":3},"广西监管局",null,null,"办公室",{"$nulls":9},"<<中华人民共和国预算法>>“第七十二条  各单位的预算支出应当按照预算科目执行。严格控制不同预算科目,预算级次或者项目间的预算资金的调剂，确需调剂使用的，按照国务院财政部门的规定办理”。 　　<<中华人民共和国预算法实施条例>>“第六十条  各级政府,各部门,各单位应当加强对预算支出的管理，严格执行预算，遵守财政制度，强化预算约束，不得擅自扩大支出范围,提高开支标准；严格按照预算规定的支出用途使用资金，合理安排支出进度”。 　　<<国务院关于进一步深化预算管理制度改革的意见>>（国发〔2021〕5号）“坚持先有预算后有支出，严禁超预算,无预算安排支出”。     <<财政部关于印发<预算调剂管理暂行办法>的通知>>（财预〔2024〕112号）“第十七条  在预算支出规模以内，确需在不同预算科目之间调剂，涉及支出功能分类‘类’,‘款’,‘项’级科目和政府预算支出经济分类‘类’级科目情况变化的，由相关部门提出预算调剂申请，报本级财政部门审核办理。涉及政府预算支出经济分类同一‘类’级科目下不同‘款’级科目情况变化的，由相关部门审核并报本级财政部门备案。本级财政部门另有规定的，按照规定办理”。",{"$nulls":23},"公务用车运行维护费",{"$nulls":12},"资产未计提折旧或摊销-固定资产未按月计提折旧",{"$nulls":6},"河北区","东丽区",{"$nulls":8},"东丽区",{"$nulls":4},"造纸和纸制品业",null,null,"南开区",{"$nulls":3},"交通银行股份有限公司哈尔滨珠江支行",{"$nulls":6},"全国政协文化文史和学习委员会"]
[null,"经营收入未纳入预算",{"$nulls":6},"向下级单位或企业摊派,转嫁费用",null,null,"西青区",{"$nulls":3},"海南监管局",null,null,"教育二处",{"$nulls":9},"<<中华人民共和国预算法>>“第七十二条  各单位的预算支出应当按照预算科目执行。严格控制不同预算科目,预算级次或者项目间的预算资金的调剂，确需调剂使用的，按照国务院财政部门的规定办理”。 　　<<中华人民共和国预算法实施条例>>“第六十条  各级政府,各部门,各单位应当加强对预算支出的管理，严格执行预算，遵守财政制度，强化预算约束，不得擅自扩大支出范围,提高开支标准；严格按照预算规定的支出用途使用资金，合理安排支出进度”。 　　<<国务院关于进一步深化预算管理制度改革的意见>>（国发〔2021〕5号）“坚持先有预算后有支出，严禁超预算,无预算安排支出”。",{"$nulls":23},"其他交通费用",{"$nulls":12},"资产未计提折旧或摊销-无形资产未摊销",{"$nulls":6},"红桥区","西青区",{"$nulls":8},"西青区",{"$nulls":4},"印刷和记录媒介复制业",null,null,"河北区",{"$nulls":3},"哈尔滨银行股份有限公司公滨路支行",{"$nulls":6},"全国政协农业和农村委员会"]
[null,"其他收入未纳入预算",{"$nulls":6},"向下级单位或企业摊派,转嫁费用-向下级单位或企业摊派,转嫁费用",null,null,"津南区",{"$nulls":3},"四川监管局",null,null,"科技一处",{"$nulls":9},"<<中华人民共和国预算法>>“第七十二条  各单位的预算支出应当按照预算科目执行。严格控制不同预算科目,预算级次或者项目间的预算资金的调剂，确需调剂使用的，按照国务院财政部门的规定办理”。 　　<<财政部关于全面严肃财经纪律 严格中央部门预算管理的通知>>（财预〔2016〕126号）“严禁基本支出与项目支出,人员经费与公用经费,项目与项目之间随意调整,相互挤占”。",{"$nulls":23},"税金及附加费用",{"$nulls":12},"资产管理其他问题",{"$nulls":6},"东丽区","津南区",{"$nulls":8},"津南区",{"$nulls":4},"文教,工美,体育和娱乐用品制造业",null,null,"红桥区",{"$nulls":3},"中国工商银行股份有限公司哈尔滨农垦支行",{"$nulls":6},"最高人民检察院"]
[null,"预算支出编报不规范",{"$nulls":6},"违规发放津贴补贴",null,null,"北辰区",{"$nulls":3},"重庆监管局",null,null,"科技二处",{"$nulls":9},"<<中华人民共和国预算法实施条例>>“第六十条  各级政府,各部门,各单位应当加强对预算支出的管理，严格执行预算，遵守财政制度，强化预算约束，不得擅自扩大支出范围,提高开支标准；严格按照预算规定的支出用途使用资金，合理安排支出进度”。",{"$nulls":23},"其他商品和服务支出",{"$nulls":19},"西青区","北辰区",{"$nulls":8},"北辰区",{"$nulls":4},"石油,煤炭及其他燃料加工业",null,null,"东丽区",{"$nulls":3},"中国建设银行哈尔滨龙建分理处",{"$nulls":6},"最高人民法院"]
[null,"基建项目未编制预算",{"$nulls":6},"违规发放津贴补贴-超范围,超标准发放津贴补贴",null,null,"武清区",{"$nulls":3},"贵州监管局",null,null,"文化一处",{"$nulls":9},"<<中华人民共和国预算法实施条例>>“第六十条  各级政府,各部门,各单位应当加强对预算支出的管理，严格执行预算，遵守财政制度，强化预算约束，不得擅自扩大支出范围,提高开支标准；严格按照预算规定的支出用途使用资金，合理安排支出进度”。    <<中华人民共和国民法典>>“第五百零九条 当事人应当按照约定全面履行自己的义务”。",{"$nulls":23},"对个人和家庭的补助",{"$nulls":19},"津南区","武清区",{"$nulls":8},"武清区",{"$nulls":4},"化学原料和化学制品制造业",null,null,"西青去",{"$nulls":3},"中国建设银行股份有限公司哈尔滨民航支行",{"$nulls":6},"国家监察委员会"]
[null,"项目预算编报不规范",{"$nulls":6},"违规发放津贴补贴-重复发放津贴补贴",null,null,"宝坻区",{"$nulls":3},"云南监管局",null,null,"文化二处",{"$nulls":9},"<<关于印发<罚没财物管理办法>的通知>>（财税〔2020〕54号）“第二十九条  罚没收入的缴库，按下列规定执行:(一)执法机关取得的罚没收入，除当场收缴的罚款和财政部另有规定外，应当在取得之日缴入财政专户或者国库”。     <<教育部国家发展改革委财政部等五部门印发〈关于进一步加强和规范教育收费管理的意见〉的通知>>（教财〔2020〕5号）“（十三）加强教育收费收支管理。公办普通高中和中等职业学校学费,住宿费，公办高等学校学费,住宿费,委托培养费,函大电大夜大及短期培训费等收入，作为事业收入，按照\"收支两条线\"要求，纳入财政专户管理”。",{"$nulls":23},"离休费",{"$nulls":19},"北辰区","宝坻区",{"$nulls":8},"宝坻区",{"$nulls":4},"医药制造业",null,null,"津南区",{"$nulls":3},"中国银行股份有限公司文景街支行",{"$nulls":6},"中共中央办公厅"]
[null,"非财政拨款项目编入基本支出预算",{"$nulls":6},"违规发放津贴补贴-无依据发放津贴补贴",null,null,"滨海新区",{"$nulls":3},"陕西监管局",null,null,"文化资产处",{"$nulls":9},"<<财政部关于印发<中央部门结转和结余资金管理办法>的通知>>（财预〔2016〕18号）“第三十一条　中央部门应按照财政部收回结转结余资金的文件，及时将资金上交国库，并区分国库集中支付结余资金和非国库集中支付结余资金，按照相关规定办理”。",{"$nulls":23},"退休费",{"$nulls":19},"武清区","滨海新区",{"$nulls":8},"滨海新区",{"$nulls":4},"化学纤维制造业",null,null,"北辰区",{"$nulls":3},"哈尔滨银行股份有限公司金桥支行",{"$nulls":6},"中共中央组织部"]
[null,"新增资产配置预算编报不规范",{"$nulls":6},"预算执行其他问题",null,null,"宁河区",{"$nulls":3},"甘肃监管局",null,null,"社会保障司",{"$nulls":9},"<<中华人民共和国预算法>>“第七十二条  各单位的预算支出应当按照预算科目执行。严格控制不同预算科目,预算级次或者项目间的预算资金的调剂，确需调剂使用的，按照国务院财政部门的规定办理”。 　　<<国务院关于进一步深化预算管理制度改革的意见>>（国发〔2021〕5号）“坚持先有预算后有支出，严禁超预算,无预算安排支出”。 　　<<党政机关公务用车管理办法>>。 　　<<党政机关国内公务接待管理规定>>。 　　<<财政部 外交部关于印发<因公临时出国经费管理办法>的通知>>（财行〔2013〕516号）。 　　<<国管局关于印发<中央国家机关所属事业单位公务用车管理办法（试行）>的通知>>（国管资〔2023〕221号）。     <<财政部  中共中央组织部  国家公务员局关于印发<中央和国家机关培训费管理办法>的通知>>（财预〔2016〕540号）。     <<财政部  国家机关事务管理局  中共中央直属机关事务管理局关于印发<中央和国家机关会议费管理办法>的通知>>（财行〔2016〕214 号）。",{"$nulls":23},"退职（役）费",{"$nulls":19},"宝坻区","宁河区",{"$nulls":8},"宁河区",{"$nulls":4},"橡胶和塑料制品业",null,null,"武清区",{"$nulls":3},"中国农业银行股份有限公司黑龙江省哈尔滨市动力支行",{"$nulls":6},"中共中央宣传部（国务院新闻办公室,国家新闻出版署,国家版权局,国家电影局）"]
[null,"“三公”经费预算编制不合理",{"$nulls":9},"静海区",{"$nulls":3},"青海监管局",null,null,"基金管理处",{"$nulls":9},"<<中华人民共和国预算法实施条例>>“第六十条  各级政府,各部门,各单位应当加强对预算支出的管理，严格执行预算，遵守财政制度，强化预算约束，不得擅自扩大支出范围,提高开支标准；严格按照预算规定的支出用途使用资金，合理安排支出进度”。    <<国务院关于进一步深化预算管理制度改革的意见>>（国发〔2021〕5号）“坚持先有预算后有支出，严禁超预算,无预算安排支出”。",{"$nulls":23},"抚恤金",{"$nulls":19},"滨海新区","静海区",{"$nulls":8},"静海区",{"$nulls":4},"非金属矿物制品业",null,null,"宝坻区",{"$nulls":3},"龙江银行股份有限公司哈尔滨群力支行",{"$nulls":6},"中共中央统一战线工作部（国家宗教事务局,国务院侨务办公室）"]
[null,"预算编报其他问题",{"$nulls":9},"蓟州区",{"$nulls":3},"宁夏监管局",null,null,"卫生健康处",{"$nulls":9},"<<机关事业单位工作人员带薪年休假实施办法>>（2008年人事部令9号）“第八条  工作人员应休年休假当年日工资收入的计算办法是：本人全年收入除以全年计薪天数（261天）。机关工作人员的全年工资收入，为本人全年应发的基本工资,国家规定的津贴补贴,年终一次性奖金之和”。     <<国务院关于改革公务员工资制度的通知>>（国发〔2006〕22号）“（五）实行年终一次性奖金。对年度考核称职（合格）及以上的工作人员，发放年终一次性奖金，奖金标准为本人当年12月份的基本工资”。    <<财政部关于全面严肃财经纪律 严格中央部门预算管理的通知>>（财预〔2016〕126号）“二,严肃中央部门预算执行……（十）严禁超过规定标准,范围发放津贴补贴，严禁自行设立新项目或者继续发放已明令取消的津贴补贴”。    <<财政部关于贯彻落实过“紧日子”要求  进一步加强和规范中央部门预算管理的通知>>（财预〔2019〕10号）“七,切实严肃财经纪律。......严格执行国家工资政策规定，严禁超过规定标准,范围发放津贴补贴，未经工资主管部门批准，各部门一律不准以任何借口,任何名义,任何方式出台工资津贴补贴政策”的规定，应对购房补贴发放标准进行重新测算。     国务院机关事务管理局关于转发北京市财政局<关于调整行政事业单位工作餐等开支标准的通知>的通知>>（国管财字〔2002〕135号）“五,防暑降温补助标准 夏季（6－9）月每人每月60元”。     人社部核定绩效工资总量有关文件。     属地出台的相关取暖费,购房补贴发放政策。",{"$nulls":23},"生活补助",{"$nulls":19},"宁河区","蓟州区",{"$nulls":8},"蓟州区",{"$nulls":4},"黑色金属冶炼和压延加工业",null,null,"滨海新区",{"$nulls":3},"龙江银行股份有限公司哈尔滨中央支行",{"$nulls":6},"中共中央对外联络部"]
[null,"缺少预算调剂程序",{"$nulls":9},"河北省",{"$nulls":3},"新疆监管局",null,null,"医疗保障处",{"$nulls":9},"<<中央和国家机关差旅费管理办法>>（财行〔2013〕531号）“第二十条  市内交通费按出差自然（日历）天数计算，每人每天80元包干使用”。 　　<<中华人民共和国预算法实施条例>>“第六十条  各级政府,各部门,各单位应当加强对预算支出的管理，严格执行预算，遵守财政制度，强化预算约束，不得擅自扩大支出范围,提高开支标准；严格按照预算规定的支出用途使用资金，合理安排支出进度”。 　　<<财政部关于印发<中央和国家机关差旅费管理办法>的通知>>（财行〔2013〕531号）“第三十条 工作人员外出参加会议,培训，举办单位统一安排食宿的，会议,培训期间的食宿费和市内交通费由会议,培训举办单位按规定统一开支；往返会议,培训地点的差旅费由所在单位按照规定报销”以及伙食费标准的相关规定。     <<财政部关于印发<中央和国家机关工作人员赴地方差旅住宿费标准明细表>的通知>>（财行〔2016〕71号）的规定。     <<财政部  中共中央组织部  国家公务员局关于印发<中央和国家机关培训费管理办法>的通知>>（财预〔2016〕540号）第九条相关规定。     <<中央和国家机关基层党组织党建活动经费管理办法>>（财行〔2017〕324号）第十条“（二）伙食费，参照中央和国家机关差旅费有关规定，在差旅费伙食补助费标准内据实报销；一天仅一次就餐的，人均伙食费不超过40元；个人不得领取伙食补助”。",{"$nulls":23},"救济费",{"$nulls":19},"静海区","河北省",{"$nulls":8},"河北省",{"$nulls":4},"有色金属冶炼和压延加工业",null,null,"经济技术开发区",{"$nulls":3},"龙江银行股份有限公司哈尔滨哈西支行",{"$nulls":6},"中共中央政法委员会"]
[null,"未按规定办理政府预算支出经济分类科目调剂程序",{"$nulls":9},"石家庄市",{"$nulls":6},"民政事务处",{"$nulls":9},"<<中华人民共和国预算法实施条例>>“第六十条  各级政府,各部门,各单位应当加强对预算支出的管理，严格执行预算，遵守财政制度，强化预算约束，不得擅自扩大支出范围,提高开支标准；严格按照预算规定的支出用途使用资金，合理安排支出进度”。     <<财政部关于全面严肃财经纪律 严格中央部门预算管理的通知>>（财预〔2016〕126号）“二,严肃中央部门预算执行……（十）严禁超过规定标准,范围发放津贴补贴，严禁自行设立新项目或者继续发放已明令取消的津贴补贴”。    <<财政部　监察部关于印发<关于党政机关及事业单位用公款为个人购买商业保险若干问题的规定>的通知>>（财金〔2004〕88号）“不依照公务员管理的事业单位用公款为干部职工购买商业保险，应严格遵守下列规定：（一）购保的险种。限于本规定第三条第一款规定的意外伤害险，以及与建立补充医疗保险相关的险种。购买补充医疗保险的只能是未享受公务员医疗补助或公费医疗的事业单位”。",{"$nulls":23},"医疗补助",{"$nulls":19},"蓟州区","石家庄市",{"$nulls":8},"石家庄市",{"$nulls":4},"金属制品业",null,null,"天津港保税区",{"$nulls":3},"龙江银行股份有限公司哈尔滨龙源支行",{"$nulls":6},"中共中央政策研究室（中央全面深化改革委员会办公室）"]
[null,"未按规定办理政府预算支出功能分类科目调剂程序",{"$nulls":9},"长安区",{"$nulls":6},"退役事务处",{"$nulls":9},"<<中华人民共和国预算法实施条例>>“第六十条  各级政府,各部门,各单位应当加强对预算支出的管理，严格执行预算，遵守财政制度，强化预算约束，不得擅自扩大支出范围,提高开支标准；严格按照预算规定的支出用途使用资金，合理安排支出进度”。   <<政府会计准则-基本准则>>（财政部令第78号）“第六条  政府会计主体应当对其自身发生的经济业务或者事项进行会计核算”等规定。",{"$nulls":23},"助学金",{"$nulls":19},"河北省","长安区",{"$nulls":8},"长安区",{"$nulls":4},"通用设备制造业",null,null,"滨海高新技术产业园区",{"$nulls":3},"哈尔滨银行股份有限公司道里支行",{"$nulls":6},"中共中央纪律检查委员会"]
[null,"未按规定申请追加预算",{"$nulls":9},"桥西区",{"$nulls":6},"自然资源和生态环境司",{"$nulls":9},"<<基层工会经费收支管理办法>>（总工办发〔2017〕32号）“第九条(五)送温暖费。用于基层工会开展春送岗位,夏送清凉,金秋助学和冬送温暖等活动发生的支出”。",{"$nulls":23},"奖励金",{"$nulls":19},"石家庄市","桥西区",{"$nulls":8},"桥西区",{"$nulls":4},"专用设备制造业",null,null,"天津东疆港保税区",{"$nulls":3},"中国建设银行齐齐哈尔市分行营业部",{"$nulls":6},"中央财经委员会办公室"]
[null,"人员经费挤占公用经费",{"$nulls":9},"新华区",{"$nulls":6},"自然资源处",{"$nulls":9},"<<政府会计准则-基本准则>>（财政部令第78号）“第六条  政府会计主体应当对其自身发生的经济业务或者事项进行会计核算”等规定。    <<财政部关于贯彻落实过“紧日子”要求进一步加强和规范中央部门预算管理的通知>>（财预〔2019〕10号）“二,切实规范部门预算执行完善内部财务管理办法，严格规范会计核算，严格执行经费开支范围和标准，严格报销审核，不得报销任何超范围,超标准以及与相关公务活动无关的费用，不得接受或变相接受企业资助，不得摊派,转嫁费用”。    <<党政机关厉行节约反对浪费条例>>“第二十六条　党政机关应当从严配备实行定向化保障的公务用车，不得以特殊用途等理由变相超编制,超标准配备公务用车，不得以任何方式换用,借用,占用下属单位或者其他单位和个人的车辆，不得接受企事业单位和个人赠送的车辆”。",{"$nulls":23},"个人农业生产补贴",{"$nulls":19},"长安区","新华区",{"$nulls":8},"新华区",{"$nulls":4},"汽车制造业",null,null,"中新天津生态城",{"$nulls":3},"招商银行股份有限公司哈尔滨开发区支行",{"$nulls":6},"中央机构编制委员会办公室"]
[null,"人员经费挤占项目经费",{"$nulls":9},"井陉矿区",{"$nulls":6},"生态环境处",{"$nulls":9},"人力资源保障部 财政部<<关于调整审计人员工作补贴实施范围和标准的通知>>（人社部发〔2011〕20号）“审计人员工作补贴的执行范围，限于国家各级审计机关和列入审计署编制的审计署派驻国务院部委,地方审计机构工作人员，财政部驻各地财政监察专员办事处工作人员”。     人力资源保障部 财政部<<关于调整纪检监察办案人员补贴标准的通知>>（人社部发〔2011〕19号）“监察办案人员补贴的执行范围，限于列入中央纪委,监察部行政编制的纪检,监察机关的办案人员”。    <<财政部关于全面严肃财经纪律 严格中央部门预算管理的通知>>（财预〔2016〕126号）“二,严肃中央部门预算执行……（十）严禁超过规定标准,范围发放津贴补贴，严禁自行设立新项目或者继续发放已明令取消的津贴补贴”。     <<财政部关于贯彻落实过“紧日子”要求  进一步加强和规范中央部门预算管理的通知>>（财预〔2019〕10号）“七,切实严肃财经纪律。......严格执行国家工资政策规定，严禁超过规定标准,范围发放津贴补贴，未经工资主管部门批准，各部门一律不准以任何借口,任何名义,任何方式出台工资津贴补贴政策”",{"$nulls":23},"代缴社会保险费",{"$nulls":19},"桥西区","井陉矿区",{"$nulls":8},"井陉矿区",{"$nulls":4},"铁路,船舶,航空航天和其他运输设备制造业",null,null,"宁河区",{"$nulls":3},"中国银行哈尔滨市动力支行",{"$nulls":6},"中央外事工作委员会办公室"]
[null,"公用经费挤占项目经费",{"$nulls":9},"裕华区",{"$nulls":6},"林业草原处",{"$nulls":9},"<<财政部关于全面严肃财经纪律 严格中央部门预算管理的通知>>（财预〔2016〕126号）“二,严肃中央部门预算执行……（十）严禁超过规定标准,范围发放津贴补贴，严禁自行设立新项目或者继续发放已明令取消的津贴补贴”。",{"$nulls":23},"其他对个人和家庭的补助",{"$nulls":19},"新华区","裕华区",{"$nulls":8},"裕华区",{"$nulls":4},"电气机械和器材制造业",null,null,"静海区",{"$nulls":3},"交通银行股份有限公司哈尔滨开发区支行",{"$nulls":6},"中共中央台湾工作办公室（国务院台湾事务办公室）"]
[null,"项目经费互相挤占",{"$nulls":9},"藁城区",{"$nulls":6},"应急管理处",{"$nulls":9},"<<财政部关于全面严肃财经纪律 严格中央部门预算管理的通知>>（财预〔2016〕126号）“二,严肃中央部门预算执行……（十）严禁超过规定标准,范围发放津贴补贴，严禁自行设立新项目或者继续发放已明令取消的津贴补贴”。 　　<<财政部关于贯彻落实过“紧日子”要求  进一步加强和规范中央部门预算管理的通知>>（财预〔2019〕10号）“七,切实严肃财经纪律。......严格执行国家工资政策规定，严禁超过规定标准,范围发放津贴补贴，未经工资主管部门批准，各部门一律不准以任何借口,任何名义,任何方式出台工资津贴补贴政策”。 　   关于规范公务员津贴补贴有关规定。",{"$nulls":23},"债务利息及费用支出",{"$nulls":19},"井陉矿区","藁城区",{"$nulls":8},"藁城区",{"$nulls":4},"计算机,通信和其他电子设备制造业",null,null,"蓟州区",{"$nulls":3},"中国建设银行黑龙江省分行",{"$nulls":6},"中央香港工作委员会"]
[null,"会议费挤占其他经费",{"$nulls":9},"鹿泉区",{"$nulls":6},"农村农业司",{"$nulls":9},"<<事业单位财务规则>>（财政部令第108号）“第十七条  事业单位收入包括：（二）事业收入，即事业单位开展专业业务活动及其辅助活动取得的收入。其中：按照国家有关规定应当上缴国库或者财政专户的资金，不计入事业收入；从财政专户核拨给事业单位的资金和经核准不上缴国库或者财政专户的资金，计入事业收入。（六）其他收入，即本条上述规定范围以外的各项收入，包括投资收益,利息收入,捐赠收入,非本级财政补助收入,租金收入等”。     <<政府会计准则-基本准则>>（财政部令第78号）“第三条  政府会计由预算会计和财务会计构成。预算会计实行收付实现制，国务院另有规定的，依照其规定。财务会计实行权责发生制。”第六十条“本准则所称收付实现制，是指以现金的实际收付为标志来确定本期收入和支出的会计核算基础。凡在当期实际收到的现金收入和支出，均应当作为当期的收入和支出；凡是不属于当期的现金收入和支出，均不应当作为当期的收入和支出”。     <<关于进一步做好政府会计准则制度新旧衔接和加强行政事业单位资产核算的通知>>（财会〔2018〕34号）“（十五）关于非同级财政拨款（预算）收入。单位取得的非同级财政拨款收入包括两大类，一类是从同级财政以外的同级政府部门取得的横向转拨财政款，另一类是从上级或下级政府（包括政府财政和政府部门）取得的各类财政款。在具体核算时，事业单位对于因开展专业业务活动及其辅助活动取得的非同级财政拨款收入，应当通过“事业收入——非同级财政拨款”科目核算；对于其他非同级财政拨款收入，应当通过“非同级财政拨款收入”科目核算。事业预算收入和非同级财政拨款预算收入的核算口径也比照前款规定处理。单位在新旧制度转换时，应当按照上述规定确定新账的相关科目的核算口径”。     <<政府会计制度——行政事业单位会计科目和报表>>（财会〔2017〕25号）第三部分会计科目使用说明二,预算会计科目“6601非统计财政拨款预算收入，本科目核算单位从非同级政府财政部门取得的财政拨款，包括本级横向转拨财政款和非本级财政拨款。6609其他预算收入，本科目核算单位除财政拨款预算收入,事业预算收入,上级补助预算收入,附属单位上缴预算收入,经营预算收入,债务预算收入,非同级财政拨款预算收入,投资预算收益之外的纳入部门预算管理的现金流入，包括捐赠预算收入,利息预算收入,租金预算收入,现金盘盈收入等”。     根据<<政府会计准则第2号—投资>>“第十四条  长期股权投资在取得时，应当按照实际成本作为初始投资成本”,“第十五条  长期股权投资在持有期间，通常应当采取权益法进行核算”。",{"$nulls":23},"国内债务付息",{"$nulls":19},"裕华区","鹿泉区",{"$nulls":8},"鹿泉区",{"$nulls":4},"仪器仪表制造业",null,null,"生态城",{"$nulls":3},"中国工商银行哈尔滨市和兴支行",{"$nulls":6},"中央澳门工作委员会"]
[null,"培训费挤占其他经费",{"$nulls":9},"栾城区",{"$nulls":6},"农业一处",{"$nulls":9},"<<政府会计准则-基本准则>>（财政部令第78号）“第三条  政府会计由预算会计和财务会计构成。预算会计实行收付实现制，国务院另有规定的，依照其规定。财务会计实行权责发生制。”第六十条“本准则所称收付实现制，是指以现金的实际收付为标志来确定本期收入和支出的会计核算基础。凡在当期实际收到的现金收入和支出，均应当作为当期的收入和支出；凡是不属于当期的现金收入和支出，均不应当作为当期的收入和支出”。     <<政府会计准则制度解释第1号>>“三,关于单位年末暂收暂付非财政资金的会计处理……单位对于纳入本年度部门预算管理的现金收支业务，在采用财务会计核算的同时应当及时进行预算会计核算。年末结账前，单位应当对暂收暂付款项进行全面清理，并对于纳入本年度部门预算管理的暂收暂付款项进行预算会计处理，确认相关预算收支，确保预算会计信息能够完整反映本年度部门预算收支执行情况”。",{"$nulls":23},"国外债务付息",{"$nulls":19},"藁城区","栾城区",{"$nulls":8},"栾城区",{"$nulls":4},"其他制造业",null,null,"东疆港",{"$nulls":3},"工行五大连池风景区支行",{"$nulls":6},"中央精神文明建设指导委员会办公室"]
[null,"“三公”经费超预算支出",{"$nulls":9},"井陉县",{"$nulls":6},"农业二处",{"$nulls":9},"<<政府会计准则制度解释第1号>>“三,关于单位年末暂收暂付非财政资金的会计处理……单位对于纳入本年度部门预算管理的现金收支业务，在采用财务会计核算的同时应当及时进行预算会计核算。年末结账前，单位应当对暂收暂付款项进行全面清理，并对于纳入本年度部门预算管理的暂收暂付款项进行预算会计处理，确认相关预算收支，确保预算会计信息能够完整反映本年度部门预算收支执行情况”。     <<行政单位财务规则>>（财政部令第113号）“第四十九条  行政单位应当加强对暂存款项的管理，不得将应当纳入单位收入管理的款项列入暂存款项；对各种暂存款项应当及时清理,结算，不得长期挂账”。",{"$nulls":23},"国内债务发型费用",{"$nulls":19},"鹿泉区","井陉县",{"$nulls":8},"井陉县",{"$nulls":4},"废弃资源综合利用业",null,null,"经济开发区",{"$nulls":3},"哈尔滨银行股份有限公司南岗支行",{"$nulls":6},"中央档案馆（国家档案局）"]
[null,"收入上缴不及时",{"$nulls":9},"正定县",{"$nulls":6},"水利处",{"$nulls":9},"<<中华人民共和国预算法实施条例>>（中华人民共和国国务院令第729号） “第五十条　预算法第四十二条第一款所称结转资金，是指预算安排项目的支出年度终了时尚未执行完毕，或者因故未执行但下一年度需要按原用途继续使用的资金；连续两年未用完的结转资金，是指预算安排项目的支出在下一年度终了时仍未用完的资金。预算法第四十二条第一款所称结余资金，是指年度预算执行终了时，预算收入实际完成数扣除预算支出实际完成数和结转资金后剩余的资金。”     <<政府会计准则-基本准则>>（财政部令第78号）“第六十条 本准则所称收付实现制，是指以现金的实际收付为标志来确定本期收入和支出的会计核算基础。凡在当期实际收到的现金收入和支出，均应当作为当期的收入和支出；凡是不属于当期的现金收入和支出，均不应当作为当期的收入和支出”。     <<政府会计准则制度解释第1号>>“三,关于单位年末暂收暂付非财政资金的会计处理。单位对于纳入本年度部门预算管理的现金收支业务，在采用财务会计核算的同时应当及时进行预算会计核算。年末结账前，单位应当对暂收暂付款项进行全面清理，并对于纳入本年度部门预算管理的暂收暂付款项进行预算会计处理，确认相关预算收支，确保预算会计信息能够完整反映本年度部门预算收支执行情况”。     <<行政单位财务规则>>（财政部令第113号）第四十九条“行政单位应当加强对暂存款项的管理，不得将应当纳入单位收入管理的款项列入暂存款项；对各种暂存款项应当及时清理,结算，不得长期挂账”的规定。",{"$nulls":23},"国外债务发行费用",{"$nulls":19},"栾城区","正定县",{"$nulls":8},"正定县",{"$nulls":4},"金属制品,机械和设备修理业",null,null,"保税区",{"$nulls":3},"中国银行股份有限公司哈尔滨香坊支行",{"$nulls":6},"中共中央保密委员会办公室（国家保密局）"]
[null,"超标准支出",{"$nulls":9},"行唐县",{"$nulls":6},"地区振兴处",{"$nulls":9},"<<政府收支分类科目>>支出经济分类科目说明。",{"$nulls":23},"资产性支出（基本建设）",{"$nulls":19},"井陉县","行唐县",{"$nulls":8},"行唐县",{"$nulls":4},"电力,热力,燃气及水生产和供应业",null,null,"高新区",{"$nulls":3},"中国工商银行股份有限公司哈尔滨长江支行",{"$nulls":6},"中央密码工作领导小组办公室（国家密码管理局）"]
[null,"超标准发放防暑降温费",{"$nulls":9},"灵寿县",{"$nulls":6},"资产管理司",{"$nulls":9},"<<关于进一步做好政府会计准则制度新旧衔接和加强行政事业单位资产核算的通知>>（财会〔2018〕34号）。     <<关于事业单位提取专用基金比例问题的通知>>（财教〔2012〕32号）“二,中央级事业单位职工福利基金的提取比例，由主管部门会同财政部在单位年度非财政拨款结余的40%以内核定。国家另有规定的，从其规定。中央级事业单位修购基金的提取比例，由主管部门根据单位收入状况和核算管理的需要，按照事业收入和经营收入的一定比例核定，报财政部备案。事业收入和经营收入较少的事业单位可以不提取修购基金，实行固定资产折旧的事业单位不提取修购基金。国家另有规定的，从其规定”。     <<政府会计准则制度解释第5号>>（财会[2022]25号）“一（一）有关会计科目的设置和使用。实行预算管理一体化的中央预算单位在会计核算时不再使用“零余额账户用款额度”科目，“财政应返还额度”科目和“资金结存——财政应返还额度”科目下不再设置“财政直接支付”“财政授权支付”明细科目”。",{"$nulls":23},"房屋建筑物购建",{"$nulls":19},"正定县","灵寿县",{"$nulls":8},"灵寿县",{"$nulls":4},"电力,热力生产和供应业",null,null,"河北省",{"$nulls":3},"中国建设银行哈尔滨开发区支行",{"$nulls":6},"中央国家安全委员会办公室"]
[null,"超标准发放未休假补贴",{"$nulls":9},"高邑县",{"$nulls":6},"国有资本管理一处",{"$nulls":9},"<<财政部关于印发<工会会计制度>的通知>>（财会〔2021〕7号）“第三条  工会会计是核算,反映,监督工会预算执行和经济活动的专业会计。工会依法建立独立的会计核算管理体系，与工会预算管理体制相适应”。",{"$nulls":23},"办公设备购置",{"$nulls":19},"行唐县","高邑县",{"$nulls":8},"高邑县",{"$nulls":4},"燃气生产和供应业",null,null,"河北省本级",{"$nulls":3},"中国工商银行哈尔滨市驻哈尔滨铁路局支行",{"$nulls":6},"中央网络安全和信息化委员会办公室（国家互联网信息办公室）"]
[null,"超标准发放年终一次性奖金",{"$nulls":9},"深泽县",{"$nulls":6},"金融司",{"$nulls":9},"<<基层工会经费收支管理办法>>（总工办发〔2017〕32号）“第四条  基层工会经费收入范围包括:(一)会费收入。会费收入是指工会会员依照全国总工会规定按本人工资收入的5‰向所在基层工会缴纳的会费。（二）拨缴经费收入。拨缴经费收入是指建立工会组织的单位按全部职工工资总额2%依法向工会拨缴的经费中的留成部分。”“第五条基层工会应加强对各项经费收入的管理。要按照会员工资收入和规定的比例，按时收取全部会员应交的会费。要严格按照国家统计局公布的职工工资总额口径和所在省级工会规定的分成比例，及时足额拨缴工会经费；实行财政划拨或委托税务代收部分工会经费的基层工会，应加强与本单位党政部门的沟通，依法足额落实基层工会按照省级工会确定的留成比例应当留成的经费。要统筹安排行政补助收入，按照预算确定的用途开支，不得将与工会无关的经费以行政补助名义纳入账户管理”。     <<中华全国总工会办公厅关于印发<基层工会预算管理办法>的通知>>（总工办发 〔2020〕29号）“第八条  预算收入包括:会费收入,拨缴经费收入,上级补助收入,行政补助收入,附属单位上缴收入,投资收益,其他收入。(一)会费收入是指工会会员依照中华全国总工会规定按本人工资收入的5‰向所在基层工会缴纳的会费”。     <<国务院关于进一步深化预算管理制度改革的意见>>（国发〔2021〕５号）“（十四）加强部门和单位预算管理。各部门要统筹各类资金资产，结合本部门非财政拨款收入情况统筹申请预算，保障合理支出需求”。",{"$nulls":23},"专用设施建设",{"$nulls":19},"灵寿县","深泽县",{"$nulls":8},"深泽县",{"$nulls":4},"水的生产和供应业",null,null,"石家庄市",{"$nulls":3},"中国工商银行哈尔滨市田地支行",{"$nulls":6},"中央和国家机关工作委员会"]
[null,"超标准报销市内交通费",{"$nulls":9},"赞皇县",{"$nulls":6},"综合业务处",{"$nulls":9},"<<财政部关于中央预算单位预算执行管理有关事宜的通知>>（财库〔2020〕5号）“（四）除下列情形外，预算单位不得从本单位零余额账户向本单位或本部门其他预算单位实有资金账户划转资金：1.依照政府购买服务相关制度规定，按合同约定需向本部门所属事业单位支付的政府购买服务支出；2.确需划转的工会经费,住房改革支出,应缴或代扣代缴的税金，以及符合相关制度规定的工资代扣事项；3.暂不能通过零余额账户委托收款的社会保险缴费,职业年金缴费,水费,电费,取暖费等；4.报经财政部（国库司）同意的归垫资金和其他资金”。",{"$nulls":23},"基础设施建设",{"$nulls":19},"高邑县","赞皇县",{"$nulls":8},"赞皇县",{"$nulls":4},"建筑业",null,null,"石家庄市本级",{"$nulls":3},"中国工商银行股份有限公司哈尔滨黄河支行",{"$nulls":6},"中央军民融合发展委员会办公室"]
[null,"超标准发放差旅费补助",{"$nulls":9},"无极县",{"$nulls":16},"<<财政部关于全面严肃财经纪律 严格中央部门预算管理的通知>>（财预〔2016〕126号）第二（十三）点“严格执行国库集中支付制度。严格按照批复的预算,用款计划以及规定的资金支付方式支付资金。除财政部批准的特殊事项外，不得将资金支付到预算单位实有资金账户。从严控制资金垫付行为，严格执行资金归垫管理有关规定”。     <<中央财政预算管理一体化资金支付管理办法（试行）>>（财库〔2022〕5号）第十六条“因收款人账户名称或账号填写错误等原因导致的当年资金退回或项目未结束的跨年资金退回，代理银行应当将资金退回零余额账户，不得转存银行内部账户，在匹配原支付凭证的当日（超过清算时间的，于下一个工作日）将资金退回国库，并生成财政资金退回通知书发送财政部和试点单位。财政部（国库司）和试点单位根据退回通知书进行会计核算，并恢复试点单位相应预算指标”。",{"$nulls":23},"大型修缮",{"$nulls":19},"深泽县","无极县",{"$nulls":8},"无极县",{"$nulls":4},"房屋建筑业",null,null,"长安区",{"$nulls":3},"中国工商银行哈尔滨市开发区支行",{"$nulls":6},"中央人民政府驻香港特别行政区维护国家安全公署"]
[null,"虚列支出",{"$nulls":9},"平山县",{"$nulls":16},"<<财政部关于规范和加强中央预算单位国库集中支付资金归垫管理有关问题的通知>>（财库〔2007〕24 号）“一般情况下，中央预算单位必须按照规定程序，以 财政直接支付或财政授权支付方式支付财政资金，不得违反规定通过本单位实有资金账户支付财政资金。”",{"$nulls":23},"信息网络及软件购置更新",{"$nulls":19},"赞皇县","平山县",{"$nulls":8},"平山县",{"$nulls":4},"土木工程建筑业",null,null,"桥西区",{"$nulls":3},"中国建设银行黑龙江省农垦支行营业部",{"$nulls":6},"中共中央党校（国家行政学院）"]
[null,"将未实际支付的费用列支",{"$nulls":9},"元氏县",{"$nulls":16},"<<现金管理暂行条例>>（国务院令第12号 2011年01月08日根据<<国务院关于废止和修改部分行政法规的决定>>修正）“第五条  开户单位可以在下列范围内使用现金：（一）职工工资,津贴；（二）个人劳务报酬；（三）根据国家规定颁发给个人的科学技术,文化艺术,体育等各种奖金；（四）各种劳保,福利费用以及国家规定的对个人的其他支出；（五）向个人收购农副产品和其他物资的价款；（六）出差人员必须随身携带的差旅费；（七）结算起点以下的零星支出；（八）中国人民银行确定需要支付现金的其他支出。前款结算起点定为一千元。结算起点的调整，由中国人民银行确定，报国务院备案”。",{"$nulls":23},"物资储备",{"$nulls":19},"无极县","元氏县",{"$nulls":8},"元氏县",{"$nulls":4},"建筑安装业",null,null,"新华区",{"$nulls":3},"中国银行呼兰支行营业部",{"$nulls":6},"人民日报社"]
[null,"超范围列支",{"$nulls":9},"赵县",{"$nulls":16},"<<行政单位财务规则>>(财政部令第113号)“第四十一条　行政单位对外出租,出借国有资产，应当按照有关规定履行相关审批程序。未经批准，不得对外出租,出借”。     <<事业单位财务规则>>（财政部令第108号）“第四十六条  事业单位资产处置应当遵循公开,公平,公正和竞争,择优的原则，严格履行相关审批程序。事业单位出租,出借资产应当严格履行相关审批程序”。     <<国务院关于深化预算管理制度改革的决定>>（国发〔2014〕45号）“２．规范国库资金管理。规范国库资金管理，提高国库资金收支运行效率。全面清理整顿财政专户，各地一律不得新设专项支出财政专户，除财政部审核并报国务院批准予以保留的专户外，其余专户在２年内逐步取消。规范权责发生制核算，严格权责发生制核算范围，控制核算规模。地方各级财政除国库集中支付年终结余外，一律不得按权责发生制列支。按国务院规定实行权责发生制核算的特定事项，应当向本级人大常委会报告。全面清理已经发生的财政借垫款，应当由预算安排支出的按规定列支，符合制度规定的临时性借垫款及时收回，不符合制度规定的借垫款限期收回。加强财政对外借款管理，各级财政严禁违规对非预算单位及未纳入年度预算的项目借款和垫付财政资金。各级政府应当加强对本级国库的管理和监督，按照国务院的规定完善国库现金管理，合理调节国库资金余额。”",{"$nulls":23},"公务用车购置",{"$nulls":19},"平山县","赵县",{"$nulls":8},"赵县",{"$nulls":4},"建筑装饰,装修和其他建筑业",null,null,"井陉矿区",{"$nulls":3},"中国农业银行股份有限公司黑龙江省大庆市分行营业部",{"$nulls":6},"求是杂志社"]
[null,"超范围列支项目经费",{"$nulls":9},"辛集市",{"$nulls":16},"<<政府会计准则-基本准则>>（财政部令78号）“第十四条政府会计主体对已经发生的经济业务或者事项，应当及时进行会计核算，不得提前或者延后”。     <<部门决算管理办法>>（财库〔2021〕36号）第十二条“各部门,各单位应当全面清理核实收入,支出等情况，并在办理年终结账的基础上编制决算。具体程序是：（一）清理收支账目,往来款项，核对年度预算收支和各项缴拨款项，做到账实相符,账证相符,账表相符,表表相符”。",{"$nulls":23},"其他交通工具购置",{"$nulls":19},"元氏县","辛集市",{"$nulls":8},"辛集市",{"$nulls":4},"批发和零售业",null,null,"裕华区",{"$nulls":3},"中国银行哈尔滨市和平路支行",{"$nulls":6},"光明日报社"]
[null,"超范围列支工资",{"$nulls":9},"晋州市",{"$nulls":16},"<<中华人民共和国会计法>>“第九条　各单位必须根据实际发生的经济业务事项进行会计核算，填制会计凭证，登记会计账簿，编制财务会计报告。”     <<政府会计制度>>7101行政支出,7102事业支出等支出科目“应当分别按照财政拨款支出,非财政专项资金和其他资金支出......等进行明细核算”。",{"$nulls":23},"文物和陈列品购置",{"$nulls":19},"赵县","晋州市",{"$nulls":8},"晋州市",{"$nulls":4},"批发业",null,null,"藁城区",{"$nulls":3},"中国农业银行股份有限公司黑龙江省佳木斯市汇源支行",{"$nulls":6},"中国日报社"]
[null,"超范围列支个人应付费用",{"$nulls":9},"新乐市",{"$nulls":16},"<<政府会计制度>>6001财政拨款预算收入“本科目应当设置......在‘基本支出’明细科目下按照‘人员经费’和‘日常公用经费’进行明细核算”；7101行政支出,7102事业支出等支出科目“......基本支出和项目支出明细科目下硬蛋按照<<政府收支分类科目>>中部门预算支出经济分类科目的款级科目进行明细核算”。     <<政府会计准则制度解释第6号>>（财会〔2023〕18号）“一,关于固定资产的明细核算  根据<<固定资产等资产基础分类与代码>>（GB/T 14885-2022），行政事业单位（以下简称单位）应当自本解释施行之日起，在<<政府会计制度——行政事业单位会计科目和报表>>（财会〔2017〕25号，以下简称<<政府会计制度>>）中“固定资产”,“固定资产累计折旧”科目下按照固定资产类别设置“房屋和构筑物”,“设备”,“文物和陈列品”,“图书和档案”,“家具和用具”,“特种动植物”明细科目。同时，单位应当将“固定资产”科目和对应的“固定资产累计折旧”科目原相关明细科目余额（如有）按规定转入新的明细科目。”",{"$nulls":23},"无形资产购置",{"$nulls":19},"辛集市","新乐市",{"$nulls":8},"新乐市",{"$nulls":4},"零售业",null,null,"鹿泉区",{"$nulls":3},"中国银行股份有限公司齐齐哈尔分行",{"$nulls":6},"经济日报社"]
[null,"超范围列支医疗保险费用",{"$nulls":9},"唐山市",{"$nulls":16},"<<中华人民共和国会计法>>“第十七条　各单位应当定期将会计账簿记录与实物,款项及有关资料相互核对，保证会计账簿记录与实物及款项的实有数额相符,会计账簿记录与会计凭证的有关内容相符,会计账簿之间相对应的记录相符,会计账簿记录与会计报表的有关内容相符”。",{"$nulls":23},"其他基本建设支出",{"$nulls":19},"晋州市","唐山市",{"$nulls":8},"唐山市",{"$nulls":4},"交通运输,仓储和邮政业",null,null,"栾城区",{"$nulls":3},"中国建设银行牡丹江市铁道支行",{"$nulls":6},"中国外文出版发行事业局"]
[null,"违规发放津贴补贴",{"$nulls":9},"路南区",{"$nulls":16},"<<行政事业性国有资产管理条例>>（国务院令第738号）“第三十条  各部门及其所属单位应当按照国家规定设置行政事业性国有资产台账，依照国家统一的会计制度进行会计核算，不得形成账外资产”。    <<财政部关于加强行政事业单位固定资产管理的通知>>（财资〔2020〕97号）“（四）核算入账。各单位要严格落实政府会计准则制度等要求，按规定设置固定资产账簿，对固定资产增减变动及时进行会计处理……”。",{"$nulls":23},"资本性支出",{"$nulls":19},"新乐市","路南区",{"$nulls":8},"路南区",{"$nulls":4},"铁路运输业",null,null,"井陉县",{"$nulls":3},"中国工商银行牡丹江市分行新华路支行",{"$nulls":6},"中央社会主义学院"]
[null,"超范围发放津贴补贴",{"$nulls":9},"路北区",{"$nulls":16},"<<财政部关于加强行政事业单位固定资产管理的通知>>（财资〔2020〕97号）“（四）核算入账。各单位要严格落实政府会计准则制度等要求，按规定设置固定资产账簿，对固定资产增减变动及时进行会计处理，并定期与固定资产卡片进行核对，确保账卡相符……”。",{"$nulls":23},"专用设备购置",{"$nulls":19},"唐山市","路北区",{"$nulls":8},"路北区",{"$nulls":4},"道路运输业",null,null,"正定县",{"$nulls":3},"中国农业银行股份有限公司佳木斯昌源支行",{"$nulls":6},"中国浦东干部学院"]
[null,"重复发放津贴补贴",{"$nulls":9},"古冶区",{"$nulls":16},"<<行政单位国有资产管理暂行办法>>（财政部令第35号）“第十九条  行政单位应当认真做好国有资产的使用管理工作，做到物尽其用，充分发挥国有资产的使用效益；保障国有资产的安全完整，防止国有资产使用中的不当损失和浪费”。      <<事业单位财务规则>>（财政部令第108号）“第四十六条  事业单位资产处置应当遵循公开,公平,公正和竞争,择优的原则，严格履行相关审批程序。事业单位出租,出借资产应当严格履行相关审批程序”。",{"$nulls":23},"基础设置建设",{"$nulls":19},"路南区","古冶区",{"$nulls":8},"古冶区",{"$nulls":4},"水上运输业",null,null,"行唐县",{"$nulls":3},"中国建设银行绥化市西直支行",{"$nulls":6},"中国井冈山干部学院"]
[null,"无依据发放津贴补贴",{"$nulls":9},"开平区",{"$nulls":16},"<<中央行政事业单位国有资产使用管理办法>>（财资〔2024〕116号）“第二十八条 中央行政事业单位应当严格控制国有资产出租出借行为。对不需使用且难以调剂,难以共享共用的国有资产，经严格论证和集体决策，按照本办法第二章规定的权限履行审批手续后可以出租出借，未经批准不得出租出借。经批准出租出借的国有资产不得转租转借”。",{"$nulls":23},"土地补偿",{"$nulls":19},"路北区","开平区",{"$nulls":8},"开平区",{"$nulls":4},"航空运输业",null,null,"灵寿县",{"$nulls":3},"中国建设银行黑河分行营业部",{"$nulls":6},"中国延安干部学院"]
[null,"政府采购管理不规范",{"$nulls":9},"丰南区",{"$nulls":16},"根据中共中央办公厅,国务院办公厅印发<<党政机关国内公务用车管理办法>>“第二十六条  党政机关有下列情形之一的，依纪依法追究相关人员责任：（四）换用,借用,占用下属单位或者其他单位和个人的车辆，或者擅自接受企事业单位和个人赠送车辆的；（七）在车辆维修等费用中虚列名目或者夹带其他费用，为非本单位车辆报销运行维护费用的”。",{"$nulls":23},"安置补助",{"$nulls":19},"古冶区","丰南区",{"$nulls":8},"丰南区",{"$nulls":4},"管道运输业",null,null,"高邑县",{"$nulls":3},"中国农业银行股份有限公司黑龙江省直属支行银河支行",{"$nulls":6},"中共中央党史和文献研究院（中央编译局）"]
[null,"政府采购未编报预算",{"$nulls":9},"丰润区",{"$nulls":16},"<<党政机关办公用房管理办法>>“第十四条 无法调剂或者置换解决办公用房的，可以面向市场租用，但应当按照规定履行审批程序。需租用办公用房的，由使用单位提出申请，经机关事务管理部门核准后，报财政部门审核安排预算；”",{"$nulls":23},"地上附着物和青苗补偿",{"$nulls":19},"开平区","丰润区",{"$nulls":8},"丰润区",{"$nulls":4},"多式联运和运输代理业",null,null,"深泽县",{"$nulls":3},"中国农业银行股份有限公司黑龙江省哈尔滨松北支行",{"$nulls":6},"中华人民共和国外交部"]
[null,"政府采购未编报采购计划",{"$nulls":9},"曹妃甸区",{"$nulls":16},"<<中央行政事业单位国有资产使用管理办法>>（财资〔2024〕116号）“第三十三条 ……中央行政事业单位国有资产出租出借期限一般不得超过五年。”",{"$nulls":23},"拆迁补偿",{"$nulls":19},"丰南区","曹妃甸区",{"$nulls":8},"曹妃甸区",{"$nulls":4},"装卸搬运和仓储业",null,null,"赞皇县",{"$nulls":3},"哈尔滨银行股份有限公司科技支行",{"$nulls":6},"中华人民共和国国防部"]
[null,"预算执行其他问题",{"$nulls":9},"滦南县",{"$nulls":16},"<<中央行政事业单位国有资产使用管理办法>>（财资〔2024〕116号）“第四十一条 中央行政事业单位国有资产使用收入，包括资产出租收入,对外投资收益,共享共用取得的补偿收入以及其他有偿使用方式取得的收入等。中央行政单位,参照公务员法管理的事业单位国有资产使用收入，应当在扣除税金,资产评估费等相关费用后，按照政府非税收入和国库集中收缴管理有关规定及时上缴中央国库。中央事业单位（不含参照公务员法管理的事业单位）国有资产使用收入，除按照中央国有资本经营预算有关规定应申报,上缴的国有资本收益和国家另有规定应申报,上缴的部分外，在扣除税金,资产评估费等相关费用后，纳入单位预算，统一核算,统一管理。”",{"$nulls":23},"公务车购置",{"$nulls":19},"丰润区","滦南县",{"$nulls":8},"滦南县",{"$nulls":4},"邮政业",null,null,"无极县",{"$nulls":3},"中国建设银行哈尔滨市太平支行",{"$nulls":6},"中华人民共和国国家发展和改革委员会"]
[null,"会计核算不规范",{"$nulls":9},"乐亭县",{"$nulls":16},"<<中央行政事业单位国有资产处置管理办法>>（财资〔2021〕127号）“第五条  中央行政事业单位国有资产处置应……按照规定权限履行审批手续，未经批准不得自行处置”。",{"$nulls":23},"其他资本性支出",{"$nulls":19},"曹妃甸区","乐亭县",{"$nulls":8},"乐亭县",{"$nulls":4},"住宿和餐饮业",null,null,"平山县",{"$nulls":3},"中国工商银行哈尔滨市和平支行",{"$nulls":6},"中华人民共和国科学技术部（国家外国专家局）"]
[null,"收入,支出核算不规范",{"$nulls":9},"迁西县",{"$nulls":16},"<<中央行政事业单位国有资产处置管理办法>>（财资〔2021〕127号）“第三十二条……中央行政事业单位国有资产处置收入……按照政府非税收入和国库集中收缴管理有关规定及时上缴中央国库”。",{"$nulls":23},"对企业补助（基本建设）",{"$nulls":19},"滦南县","迁西县",{"$nulls":8},"迁西县",{"$nulls":4},"住宿业",null,null,"元氏县",{"$nulls":3},"中国农业银行股份有限公司黑龙江省大庆市学苑支行",{"$nulls":6},"中华人民共和国国家民族事务委员会"]
[null,"往来款核算不规范",{"$nulls":9},"玉田县",{"$nulls":16},"<<事业单位国有资产管理暂行办法（2019年）>>（财政部令第100号）“第十五条 事业单位向财政部门申请用财政性资金购置规定限额以上资产的……（四）经同级财政部门批准的资产购置计划，事业单位应当列入年度部门预算，并在上报年度部门预算时附送批复文件等相关材料，作为财政部门批复部门预算的依据”,“第十七条 事业单位用其他资金购置规定限额以上资产的，报主管部门审批；主管部门应当将审批结果定期报同级财政部门备案”。",{"$nulls":23},"资本金注入",{"$nulls":19},"乐亭县","玉田县",{"$nulls":8},"玉田县",{"$nulls":4},"餐饮业",null,null,"赵县",{"$nulls":3},"中国建设银行股份有限公司大庆东大分理处",{"$nulls":6},"中华人民共和国公安部"]
[null,"往来款长期挂账未清理",{"$nulls":9},"遵化市",{"$nulls":16},"<<中央行政单位通用办公设备家具配置标准>>（财资〔2016〕27号）有关规定。",{"$nulls":23},"其他对企业补助",{"$nulls":19},"迁西县","遵化市",{"$nulls":8},"遵化市",{"$nulls":4},"信息传输,软件和信息技术服务业",null,null,"辛集市",{"$nulls":3},"中国工商银行股份有限公司齐齐哈尔铁东支行",{"$nulls":6},"中华人民共和国国家安全部"]
[null,"工会经费未独立核算",{"$nulls":9},"迁安市",{"$nulls":16},"<<财政部关于加强行政事业单位固定资产管理的通知>>（财资〔2020〕97号）“（四）核算入账。各单位要严格落实政府会计准则制度等要求，按规定设置固定资产账簿，对固定资产增减变动及时进行会计处理，并定期与固定资产卡片进行核对，确保账卡相符。对已投入使用但尚未办理竣工决算的在建工程，应当按规定及时转入固定资产”。     <<行政事业性国有资产管理条例>>（国国务院令第738号）“第三十一条　各部门及其所属单位采用建设方式配置资产的，应当在建设项目竣工验收合格后及时办理资产交付手续，并在规定期限内办理竣工财务决算，期限最长不得超过1年”。",{"$nulls":23},"对企业补助",{"$nulls":19},"玉田县","迁安市",{"$nulls":8},"迁安市",{"$nulls":4},"电信,广播电视和卫星传输服务",null,null,"晋州市",{"$nulls":3},"中国建设银行股份有限公司哈尔滨工大支行",{"$nulls":6},"中华人民共和国民政部"]
[null,"超标准计提工会经费",{"$nulls":9},"滦州市",{"$nulls":16},"<<政府会计准则第4号--无形资产>>“第十一条  政府会计主体自行开发的无形资产，其成本包括自该项目进入开发阶段后至达到预定用途前所发生的支出总额”。",{"$nulls":23},"政府投资基金股权投资",{"$nulls":19},"遵化市","滦州市",{"$nulls":8},"滦州市",{"$nulls":4},"互联网和相关服务",null,null,"新乐市",{"$nulls":3},"中国工商银行股份有限公司鸡西和平支行",{"$nulls":6},"中华人民共和国司法部"]
[null,"支出经济分类使用有误",{"$nulls":9},"秦皇岛市",{"$nulls":16},"<<政府会计准则第4号--无形资产>>“第二条  无形资产是指政府会计主体控制的没有实物形态的可辨认非货币性资产，如专利权,商标权,著作权,土地使用权,非专利技术等”。",{"$nulls":23},"费用补贴",{"$nulls":19},"迁安市","秦皇岛市",{"$nulls":8},"秦皇岛市",{"$nulls":4},"软件和信息技术服务业",null,null,"正定新区",{"$nulls":3},"中国工商银行股份有限公司学院路支行",{"$nulls":6},"中华人民共和国财政部"]
[null,"资产未计提折旧或摊销",{"$nulls":9},"海港区",{"$nulls":16},"<<中华人民共和国专利法>>（2020修订）“第六条  执行本单位的任务或者主要是利用本单位的物质技术条件所完成的发明创造为职务发明创造。职务发明创造申请专利的权利属于该单位，申请被批准后，该单位为专利权人”。",{"$nulls":23},"利息补贴",{"$nulls":19},"滦州市","海港区",{"$nulls":8},"海港区",{"$nulls":4},"金融业",null,null,"循环化工园区",{"$nulls":3},"中国建设银行宁安市支行",{"$nulls":6},"中华人民共和国审计署"]
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